Voluntary National Insurance contributions are getting more expensive. From April 2026, British expats will face big voluntary Class 2 NI changes for future periods overseas.
Only Class 3 rates will be available.
1. HMRC Guidance
HMRC quietly issued a policy paper on changes to voluntary contributions for expats. No more Class 2 rates ongoing.
Other highlights:
- Time abroad before 6 April 2026 are not affected.
- From April 2026, new applications to pay voluntary Class 3 for periods abroad will only be accepted if you have either lived in the UK for ten years in a row or paid at least ten years of UK National Insurance contributions.
- Applications will continue to be made using form CF83.
2. What this means in cash terms for those paying Class 2?
A massive jump from Class 2 at roughly 180 GBP/year to Class 3 at over 900 GBP/year for each qualifying year.
If you can still pay up Class 2 for any years abroad, it is worth doing right now.
If you’ve spent time working abroad in the past 7 years, apply ASAP. Transitional rules will exist, but the cheap route is finished for future years.
3. What it means for expats
For British citizens living abroad who want a full or near full UK State Pension:
You should top-up the past six years now while you still can.
This policy change was a surprise and not well publicised. More changes could be imminent.
Adam Cooke (MD, British Abroad)
ALSO
Any new applications will only be accepted if you lived or worked for more than ten years in the UK prior to leaving.
HMRC are already under strain, with long processing times, misallocated payments and vague letters.
Now with these new rules on voluntary National Insurance policy, the cost of inaction is rising quick.
5. What you should do next
The sensible response is a structured check of your State Pension position. Call Adam and have a chat about your situation.
We can confirm whether you currently qualify to pay Class 2 from abroad and, if so, which past and present years can still be paid at that rate.
Don’t assume anything with HMRC unless they tell you by phone.
Consider using our top-up service that provides your signature-ready application and supporting documents for Class 2 National Insurance.
Leaving topups to the last minute isn’t a good idea.
We’ll have it sorted in 24 hours. Email now – adam@britishabroad.org