Voluntary National Insurance Contributions When Abroad

If you are working overseas and fall outside of the UK compulsory National Insurance (NIC) system, then you may wish to pay voluntary contributions to ensure that you protect your future benefit rights.

Individuals are able to choose whether to pay voluntary contributions when working outside of the UK as long as they satisfy the following two conditions:

• Previously lived in the UK for three years in a row; and
• Paid at least three years of NIC contributions

To be eligible for Class 2 contributions, the individual must have worked in the UK immediately prior to their departure.

Voluntary contributions can be backdated by up to 6 years and in some cases, even longer (depending on your age).

In order to do pay the voluntary contributions, form CF83 is required to be submitted to HMRC, which can be found at the end of the ‘Social security abroad: NI38’ leaflet.

If you require any support completing the form for Voluntary National Insurance or would feel more comfortable ETC Tax taking a look over this prior to submission to HMRC, please do let us know, and we would be more than happy to help.