The government has confirmed that access to Class 2 voluntary National Insurance contributions for individuals living overseas will be removed from 6 April 2026. This forms part of a wider reform intended to prevent people living abroad from securing UK State Pension entitlement at a comparatively low cost.
At the same time, the initial UK residency or contributions requirement will be significantly tightened, increasing to 10 years.
Under the current rules, expats can fill gaps in their NI record by paying Class 2 contributions, provided they were previously employed or self-employed in the UK and lived in the UK for at least three years. From next April, most UK nationals abroad will only be eligible to pay the higher-priced Class 3 contributions, and only if they meet the new 10-year condition.
Budget documentation states:
“From 6 April 2026, the government will remove access to pay voluntary Class 2 NICs abroad and increase the initial residency or contributions requirement to pay voluntary NICs outside of the UK to 10 years.”
These changes will be introduced through secondary legislation before April 2026. The government also plans to undertake a broader review of voluntary NICs, with a call for evidence expected early next year.
