Do you work overseas? Are you aware of the upcoming changes to voluntary National Insurance (NI) contributions? Here’s a clear breakdown of what’s changing and how to plan.

From April 2026 (tax year 2026–27 onwards):

• Class 2 voluntary contributions for time abroad will no longer be accepted.
• Class 3 voluntary contributions will be the only option for overseas periods.

It’s important to note that any contributions made before 6 April 2026 will be unaffected by these changes.

For Current Contributors

• HMRC will contact anyone affected from July 2026.
• If you pay by Direct Debit, do not cancel it; your final Class 2 payment for 2025–26 will be taken on 10 July 2026.
• Those already paying Class 3 voluntarily can continue without submitting a new application.

These changes primarily impact individuals who:

• Work abroad and currently pay voluntary Class 2 NI
• Plan to pay voluntary NI for overseas work from April 2026 onwards
• Want to maintain or protect their UK State Pension entitlement

If you’ve been paying voluntary NI for overseas periods before 6 April 2026, this update does not affect you.

How to Qualify for Class 3 Contributions

From April 2026, anyone wishing to pay voluntary Class 3 NI for periods abroad must meet one of the following criteria:

• Lived in the UK for 10 consecutive years, or
• Paid for at least 10 years of UK National Insurance

Applications will be submitted using the CF83 form.

Why HMRC Are Making These Changes

The update is designed to ensure that:

• Individuals building a UK State Pension from abroad have a clear and meaningful connection to the UK.
• The contributions paid reflect a fair cost for maintaining entitlement.

These adjustments are particularly relevant for clients working in sectors with frequent overseas assignments, including security, maritime, and other mobile roles.

How Whittaker & Co Can Help

Our clients working abroad often rely on voluntary NI to maintain their State Pension record, access certain UK benefits, or provide a long-term contribution history despite working overseas.

We can help you:

• Understand your position before and after April 2026
• Check your NI record
• Determine whether Class 3 is right for you
• Support with completing the CF83 application
• Plan your contributions ahead of the rule change.

Please get in touch if this affects you and you need any assistance.

More info – National Insurance if you work abroad – GOV.UK