We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA
From 6 April 2026, for tax years 2026/27 onwards, the option to pay voluntary Class 2 National Insurance contributions for periods abroad was removed.
New Class 3 National Insurance contributions applications for periods abroad will require 10 years of continuous UK residency or at least 10 years of paid national insurance contributions.
If you have clients who work abroad, make them aware of the changes that came into effect from April 2026.
If any clients currently pay Class 2 National Insurance contributions abroad:
- HMRC will write to them from July 2026 if they are affected.
- If they pay by Direct Debit, they should not cancel it – HMRC will collect their final payment for the 2025/26 tax year on 10 July 2026.
The changes do not affect the ability of anyone to purchase voluntary Class 2 National Insurance contributions for tax years prior to 2026 to 2027.
HMRC encourages employers to review the latest guidance detailing the changes such as: