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Posted Sat, 11 Nov 2023 10:00:20 GMT by
Hi I am in the process of calculating how much I need to pay to make up years of missing NI contributions to maximise my state pension. I worked abroad for 9 years and paid local social security contributions for that period. I have been told by the Future Pension Centre that I need to fill in a NI38 form so HMRC can calculate whether I should pay for the missing years at level 2 or level 3. However the form seems to be for people going to work abroad rather than those returning from working abroad. Please can you let me know if it is the right form. Many thanks
Posted Thu, 16 Nov 2023 10:01:09 GMT by HMRC Admin 20 Response
Hi Michele Knightly,
If you were abroad for some of the years you wish to pay voluntary National Insurance contributions for, you will need to complete the CF83 application form (the NI38 is a leaflet which provides information to help you complete the CF83).
You will need to enclose a covering letter explaining that you have returned to the UK (provide dates of all periods abroad) and advise that you are applying to pay for a period when you were living abroad.
The NI38 and CF83 can be found here - Social Security abroad: NI38
You may be eligible to pay at the class 2 rate if you were employed or self-employed while you were abroad.
Other conditions will need to be met, these conditions will be considered when your application is processed.  
Please refer to the section ‘Paying voluntary National Insurance contributions while you’re abroad’ which state what conditions need to be met, to pay at the class 2 rate.
Thank you.

 

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