Changes announced in the Autumn Budget 2025 will significantly restrict the ability of non-residents to make voluntary National Insurance (NI) contributions from 6 April 2026.
Voluntary NI contributions can currently be used to fill gaps in a client’s NI record, increasing their entitlement to the new state pension (NSP). A full pension requires 35 qualifying years, with at least ten years needed to receive any pension at all. However, two important changes apply from 6 April 2026:
- Class 2 voluntary NI will no longer be available to non-residents.
- Eligibility for Class 3 voluntary NI will be tightened, with the minimum history of residence or contributions in relevant countries increasing from three years to ten years.
As a result, some expats may lose access to voluntary contributions entirely, while others will only be able to contribute using the much more expensive Class 3 route.
If you are affected, review your State Pension forecast ahead of the end of the 2025/26 tax year. If you have gaps since 2019/20, consider making contributions on or before 5 April 2026 to maximise entitlement before the new rules kick in.