getting_on
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1) What has changed
2) What the letter says
3) Is it worth paying Class 3
4) When does it apply from
5) What is the deadline and what happens if you miss
From tax year April 2026-2027 onwards, you can no longer pay Class 2 National insurance contributions from outside the UK (< £200 p.a.) and must instead pay Class 3 contributions (> £900 p.a.)
Also to apply to pay Class 3 from abroad now requires a history of 10 full years contributions (they don't need to be contiguous).
People who were already paying Class 2 from abroad don't need to satisfy the 10 year rule provided they apply to pay Class 3 on or before 5th April 2027.
These people have been sent a letter instructing them on what to do.
This letter directed them to an online questionnaire which when filled created an application letter.
www.gov.uk
This then needed to be printed and signed and posted to HMRC.
If all is in order after that another letter is sent from HMRC confirming that they can pay class3.
You need 35 years contributions to get the full pension of £12340 a year.
Thus a year's contributions purchases £352.57 a year in Pension
At age 67 you can expect 16 or more years of life. Assuming it's 16
16* £352,57 = £5,641.12
With one year's class 2 contributions you paid <£200 to get £5,641.12 back over time
With one year's class 3 contributions you pay >£900 for the same return
So it's still worth it except in some edge cases but less people will qualify going forward.
(edited 18/09/2026 07:22 to make the phrasing a bit more exact.)
It is teased out more fully here:
2) What the letter says
3) Is it worth paying Class 3
4) When does it apply from
5) What is the deadline and what happens if you miss
From tax year April 2026-2027 onwards, you can no longer pay Class 2 National insurance contributions from outside the UK (< £200 p.a.) and must instead pay Class 3 contributions (> £900 p.a.)
Also to apply to pay Class 3 from abroad now requires a history of 10 full years contributions (they don't need to be contiguous).
People who were already paying Class 2 from abroad don't need to satisfy the 10 year rule provided they apply to pay Class 3 on or before 5th April 2027.
These people have been sent a letter instructing them on what to do.
This letter directed them to an online questionnaire which when filled created an application letter.
Apply to pay voluntary Class 3 National Insurance contributions for periods abroad
Use this form to apply to pay voluntary Class 3 National Insurance contributions if you've received a letter from HMRC.
This then needed to be printed and signed and posted to HMRC.
If all is in order after that another letter is sent from HMRC confirming that they can pay class3.
You need 35 years contributions to get the full pension of £12340 a year.
Thus a year's contributions purchases £352.57 a year in Pension
At age 67 you can expect 16 or more years of life. Assuming it's 16
16* £352,57 = £5,641.12
With one year's class 2 contributions you paid <£200 to get £5,641.12 back over time
With one year's class 3 contributions you pay >£900 for the same return
So it's still worth it except in some edge cases but less people will qualify going forward.
(edited 18/09/2026 07:22 to make the phrasing a bit more exact.)
It is teased out more fully here:
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