Voluntary National Insurance contributions for periods abroad from 6 April 2026
This tax information and impact note is about changes to voluntary National Insurance contributions for periods abroad from 6 April 2026.
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This measure abolishes voluntary Class 2 National Insurance contributions for periods working or living outside of the UK, and changes the requirements for paying voluntary Class 3 National Insurance contributions for periods working or living outside of the UK from 6 April 2026.