Step-by-step guide for expats buying back UK National Insurance contributions

The 5 April deadline for those who have previously lived and worked in the UK to buy-back up to 19 missing years of National Insurance contributions is rapidly approaching so we have produced this step-by-step guide on how to make your claim.

For those that qualify, you could pay around £179 for each year you have missed in order to claim the full state UK pension when you retire – currently paying out £230 a week from April this year – meaning your initial buy-back investment will be covered in the first year, with the rest of the pension putting you in profit.

In order to qualify, you need to previously lived in the UK for three years in a row or paid at least three years of National Insurance contributions, and have been born after 5 April 1951 if you’re a man and 5 April 1953 if you’re a woman.

After 5 April this year, you will only be able to buy back a maximum of six years, meaning you may not reach the 35 years of contributions needed to qualify for the full state pension, depending upon how many years left of work you have before retirement.

Step 1: Find Your National Insurance (NI) Number

If you don’t remember your NI number, you can find it by:

• Checking old documents – Your NI number may be on:

• Payslips

• P60 or P45 tax documents

• Past tax returns (SA302)

• Personal Tax Account (if registered online)

• Using HMRC’s online service – If you have a UK Government Gateway account, log in to check your NI number. If you do not have an account, you can create one with your passport and mobile phone.

•  Requesting confirmation from HMRC – If you can’t find it anywhere:

• Fill out the CA5403 form (Get your National Insurance number back) and send it to HMRC.

• Call the NI helpline at +44 191 203 7010 (for overseas callers).

Step 2: Check Your National Insurance Record

Before making any payments, check if you have gaps in your NI contributions:

1.  Log in to your UK Government Gateway account and visit the Check your NI record page.

2.  If you don’t have an account, create one by verifying your identity.

3.  Your record will show how many full years you have and any shortfalls.

Step 3: Determine If You Need to Buy Back Years

You may want to buy back missing years if:

•  You have gaps in your record that could affect your UK State Pension eligibility.

•  You don’t have the full 35 years needed for a full State Pension.

•  You haven’t reached 10 years of contributions (the minimum to qualify for any pension).

Step 4: Apply to Pay Class 2 Contributions

As an expat now working in Jersey (or elsewhere overseas) you should apply to pay Class 2 contributions as your UK record will show that you are currently liable for Class 3 contributions, which are charged at approximately £907 per year. Once you have been accepted for Class 2 contributions, that will reduce to £179.40 per year you wish to buy-back.

Who Can Pay Class 2 NI Contributions?

Expats qualify for Class 2 NI if they:

•  Previously lived and worked in the UK.

•  Are currently self-employed abroad or working for a UK employer.

•  Have maintained a strong link to the UK social security system.

To apply:

1.  Download and fill out CF83 – the form to apply for voluntary NI contributions:

2.  Send the completed form to:

HM Revenue & Customs
PT Operations North East England
International Caseworker
BX9 1AN
United Kingdom

3.  If accepted, you’ll receive confirmation and payment instructions.

Who Needs to Pay Class 3 Contributions?

If you don’t qualify for Class 2, you’ll have to pay Class 3 contributions, which are more expensive (around £17.45 per week in 2024-25, compared to £3.45 for Class 2).

To buy missing years with Class 3:

•  Contact HMRC’s NI helpline to confirm the amount you need to pay.

•  Make a payment via bank transfer or cheque.

Step 5: Make Your Payment

Once HMRC confirms the amount owed and your eligibility, follow the payment instructions provided. Payments are usually made via:

•  Bank transfer to HMRC’s account.

•  Cheque (for UK-based payments).

You can backpay up to six years of missing contributions in most cases, but in some circumstances, HMRC allows backdating further (such as for those approaching pension age).

Step 6: Check Your NI Record Again

After payment, wait a few months and check your NI record online again to ensure your contributions have been updated. If they haven't, contact HMRC.