The government is advising individuals to review the upcoming changes regarding payment regulations for periods spent abroad by April 5, 2026. Starting April 6, alterations will be made to the process of making voluntary National Insurance contributions for time worked or lived overseas.
If you are employed in a foreign country, you typically contribute to social security in that specific nation, known as National Insurance contributions in the UK. However, you may also be required to make National Insurance payments in the UK while working abroad.
In certain cases, you might need a certification demonstrating your UK contributions, depending on your work location and duration of stay. Refer to the guidance on social security abroad (NI38) for a comprehensive list of countries with social security agreements with the UK.
From the 2026 to 2027 tax year onward, it will not be possible to make voluntary Class 2 contributions for overseas periods. Instead, individuals can only make voluntary Class 3 contributions for time spent abroad, subject to new regulations. These modifications do not impact voluntary National Insurance contributions for periods abroad before April 6, 2026.
To initiate voluntary National Insurance contributions after April 5, a fresh application must be submitted for voluntary Class 3 National Insurance contributions covering the time spent abroad post-April 5. This application necessitates either a consecutive 10-year residency in the UK or ten years of qualifying National Insurance contributions.
It’s important to note that qualifying National Insurance contributions exclude any voluntary contributions made for other overseas periods and National Insurance credits. If eligibility criteria are met, individuals can apply to make voluntary National Insurance contributions while abroad (using form CF83).
Under the current regulations, individuals may be able to make voluntary National Insurance contributions for overseas periods from the 2026 to 2027 tax year by meeting the requirement of three years of continuous UK residency or three years of paid National Insurance contributions, rather than the previous 10-year rule. Application for these contributions can be made using form CF83.
To continue paying Class 3 National Insurance for periods abroad, individuals who already contribute in this manner can maintain their payments. HMRC will either send an annual bill or collect payments through Direct Debit for the 2026 to 2027 tax year.
For those currently making voluntary Class 2 contributions for overseas periods, payments for the 2025 to 2026 tax year can be made. Annual bills will be dispatched in May, and for Direct Debit payers, it’s advised not to cancel payments as the final installment will be collected on July 10.
In July, HMRC will notify individuals that Class 2 payments are not feasible for the 2026 to 2027 tax year. The correspondence will also outline the process to apply for Class 3 contributions under the three-year rule. To ensure receipt of this notification, individuals should verify the accuracy of their postal address.
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