United Kingdom Tax Agency Issues Guidance on Paying Voluntary National Insurance Contributions for Periods Abroad

The United Kingdom HM Revenue and Customs March 16 issued guidance on voluntary national insurance contributions (NICs) for periods living or working outside the U.K., from April 6. Topics covered include: 1) access to pay voluntary Class 2 NICs for periods abroad from the beginning of the 2026 to 2027 tax year and forward, is removed for employees; 2) the increase to 10 years, from three years, the years of continuous U.K. residence or qualifying years in the National Insurance record, for individuals submitting new applications to pay Class 3 NICs with respect to periods abroad from the 2026 to ...