UK residents working abroad can currently pay voluntary Class 2 NICs to maintain their national insurance record. Voluntary Class 3 NICs are also available for periods abroad without strict residency requirements.

From April 2026 (for tax years 2026-27 onwards) voluntary Class 2 NICs for periods abroad will no longer be available. Individuals wishing to pay voluntary Class 3 NICs for time spent abroad will need to meet a new eligibility requirement: ten years of continuous UK residency or NICs. Shorter periods of UK residence will no longer qualify.

Individuals currently paying Class 2 NICs while abroad will be contacted by HMRC from July 2026 if the changes affect them. If you receive such a letter, please contact us. If you are currently paying by direct debit, there is no need to cancel payments. HMRC will automatically collect the final Class 2 payment for the 2025-26 tax year on 10 July 2026.

It is important to note that contributions for tax years prior to 2026-27 are unaffected. Anyone wishing to top up their NIC record for earlier years can continue to make voluntary contributions under the existing rules.

If you currently work overseas, we can help you review your national insurance record, understand your options, plan for the upcoming changes and ensure that your eligibility for the state pension and other benefits is protected.