Changes to voluntary National Insurance contributions for individuals abroad apply from 6 April 2026.
For 2026/27 onwards, the option to pay voluntary Class 2 NICs for periods abroad has been removed.
New applications to pay voluntary Class 3 NICs for periods abroad will only be accepted where the individual has either:
- 10 years’ continuous UK residency; or
- At least 10 years of National Insurance contributions
If you are living or working overseas and are concerned about gaps in your National Insurance record, please contact us for guidance.