If an individual has periods of time working or living abroad, they may be able to pay voluntary Class 3 National Insurance Contributions by completing form CF83. HMRC has updated its guidance in this respect.
If periods of time working or living abroad has resulted in gaps to an individual’s National Insurance Contributions (NICs) history (qualifying years), this may affect their entitlement to State Pensions. To fill these gaps, the individual may choose to pay voluntary Class 3 NICs which, effectively, buying qualifying years.
On 04 November 2026, HMRC published the latest CF83 application form. This should be used if an individual identifies qualifying year gaps. If HMRC has written about paying voluntary Class 3 NICs, the application form should not be used and there is another route to follow.
However, HMRC’s ‘Paying voluntary National Insurance contributions if you’ve worked or lived abroad’ guidance passes on important information that should be read before either route is used:
- Use the National Insurance record check to see if there any gaps to be filled. If there are no gaps, there is no point paying voluntary NICs (to fill a gap that isn’t there);
- Is the Check your State Pension forecast tool. This will tell individuals whether they qualify for a State Pension and whether it can be increased by paying voluntary NICs. If it cannot be increased or there are future years when qualifying years will be obtained, again, there is no point paying voluntary NICs; and, importantly
- Check HMRC’s guidance on eligibility to pay voluntary NICs. If there’s no eligibility, there’s no point in making an application that will be refused
For Bookkeepers
Entitlement to the State Pension is a personal obligation and outside the remit of employers or payroll professionals. However, ICB suggests it is good for members to have the information in the event you are asked.
We suggest the above three checks are made to avoid unnecessary applications and payments of Class 3 NICs.