CF83 is HMRC's application to pay voluntary National Insurance contributions for time spent abroad, so gaps in your UK record don't cut your State Pension. You can apply online or on the paper form. The rules changed on 6 April 2026: you can no longer pay Class 2 for time abroad, and to pay Class 3 for periods after that date you need 10 years of UK residence in a row or 10 years of contributions, up from 3.
Everything here comes from HMRC's CF83 guidance, the CF83 form (HMRC 02/26) and GOV.UK's voluntary National Insurance guide, as of October 2026.
What changed on 6 April 2026
| Periods up to 2025 to 2026 | Periods from 2026 to 2027 | |
|---|---|---|
| Class 2 for time abroad | Possible if you met the conditions | No longer allowed |
| Class 3 for time abroad | Possible | Possible, with the stricter test |
| Residence or contribution test | 3 years living in the UK in a row, or 3 years of contributions in total | 10 years living in the UK in a row, or 10 years of qualifying contributions in total |
There's a transition for people already paying. If you applied for 2024 to 2025 or 2025 to 2026 on or before 5 April 2026, paid what you applied for by 5 April 2027, and apply for Class 3 for 2026 to 2027 by 5 April 2027, the old 3-year test still applies to you. Those rules stop once you come back to live or work in the UK. HMRC writes to people in this group, and there's a separate Class 3 form only for those who've had that letter.
The rates, as of October 2026
| Class | Weekly rate for 2026 to 2027 |
|---|---|
| Class 2 | £3.65 |
| Class 3 | £18.40 |
For time abroad from 2026 to 2027 onward, Class 3 is the only option, so the cost of filling a year is now the higher rate. Paying for earlier years can mean the original rate for those years, as GOV.UK explains.
Which contributions count towards the 10 years
The 10-year test for time abroad after 5 April 2026 is stricter than it sounds, because only qualifying contributions count:
| Counts | Doesn't count |
|---|---|
| Class 1, 2 or 3 paid, or treated as paid, while in the UK | Voluntary contributions paid for other periods abroad |
| Class 1 or 2 paid while working abroad under a Social Security Agreement | National Insurance credits |
| Class 1 paid by posted workers for their first 52 weeks abroad | |
| Class 2 paid by volunteer development workers |
So someone who's spent years abroad topping up with voluntary payments can't use those years to reach 10. Only contributions paid, or treated as paid, in the UK or under these specific arrangements count.
Before you apply
- Check your State Pension forecast first, so you only pay for years that will raise it.
- If you're over State Pension age, or within 6 months of it, HMRC can't process a CF83. Contact the International Pension Centre instead.
- Read NI38, Guidance on social security abroad, which the form asks you to read before filling it in.
What CF83 asks
- About you: name, National Insurance number, date of birth, UK address, how many years in a row you lived in the UK and how many years of full contributions you paid before leaving.
- Your time abroad: the date you left, the countries and dates, your address abroad and whether you'll be abroad for the whole tax year.
- What you're applying for: ongoing future years, information about past gaps, or both.
- Employment before you left, and whether you were getting Jobseeker's Allowance or Child Benefit.
- Work abroad: employer details, start and end dates, and whether the employer is an overseas government or international body such as NATO, the UN or CERN.
- The declaration, signed and dated.
Online, you'll also need a phone with a working camera and photo ID such as a UK photocard driving licence or a passport with a biometric chip. HMRC then writes to confirm which years you can pay, the payment dates and the amounts. A Direct Debit mandate is published alongside the form.
How payment works
Don't pay anything when you apply. GOV.UK is clear that you should wait for HMRC's letter, which tells you how much to pay and gives your payment reference number. Paying Class 3 for one of the previous 2 tax years means the original rate for that year; for any earlier years, you pay the 2026 to 2027 rate. HMRC publishes how long its replies take, so you can check online when to expect an answer.
A correction worth knowing about
HMRC's own guidance says its advice was wrong between November 2017 and April 2019. If you didn't apply, or were refused, because of that guidance, you may be able to pay at the original rates, and CF83 lets you give those details.
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The verdict
If you applied for 2024 to 2025 or 2025 to 2026 before 6 April 2026, the transition keeps the old 3-year test for you, but only if you pay and apply for 2026 to 2027 by 5 April 2027, so don't let that date slip. If you're new to living abroad, check you have 10 years of residence or contributions before counting on voluntary payments at all. Our Class 2 National Insurance guide explains the UK-side rules.
Frequently asked questions
What is form CF83?
It's HMRC's application to pay voluntary National Insurance contributions for periods abroad, to fill gaps in your National Insurance record.
Can I still pay Class 2 National Insurance from abroad?
Not for periods from 6 April 2026. For the 2026 to 2027 tax year onward, you can only apply to pay Class 3 for time abroad.
What is the 10-year rule for voluntary National Insurance abroad?
To pay Class 3 for time abroad after 5 April 2026, you need to have lived in the UK for 10 years in a row or paid 10 years of qualifying contributions.
How much is voluntary Class 3 National Insurance?
£18.40 a week for the 2026 to 2027 tax year, as of October 2026.
Can I use CF83 if I'm close to State Pension age?
No. If you're over, or within 6 months of, State Pension age, contact the International Pension Centre instead.
Should I pay when I send CF83?
No. Wait for HMRC's letter telling you how much to pay and giving your payment reference number.
