Mechanism for paying class 2 NI contributions from abroad

Hi. I have lived abroad for many years and wish to pay voluntary NIC. I applied to pay class 2 NIC using form CF83 and have a letter back from HMRC already detailing my gap years which I can backfill before 5 April 2025. I will be paying using my bank account in the UK, which I have kept all these years that I have been away. The letter says if paying from abroad but using a UK bank account, the HMRC account to pay into has sort code 20-20-48 and account number 30944793. (By the way, I looked this up and it is a branch of Barclays Bank in London E14.) The letter advises that the account name is "GBS Re NICO Receipts HMRC". When I tried this using my UK HSBC bank account to pay, that HMRC account name was rejected ! I then looked up www.gov.uk/pay-class-2-national-insurance under "Make an online or telephone bank transfer" where it states that the account name for the exact same Barclays Bank account number as above is "HMRC NIC Receipts". I tried the bank transfer again using this shorter account name and this time it was accepted by my bank (HSBC) and the payment went through successfully. On a closer reading of "Make an online or telephone bank transfer" on the www.gov.uk website however, I discovered that the advice for paying from a UK bank account is to send the payment to sort code 08-32-20 (not Barclays !) and account number 12001004 with same account name (i.e. "HMRC NIC Receipts"). Which of the conflicting advice should I follow ? The gov.uk website (suggesting sort code 08-32-20) or the letter (specifying Barclays sort code 20-20-48) ? I am wary of sending to the wrong account and the payment getting lost in transit. For the payment reference, I am following the advice to have the NI number followed by "IC" then surname and initial. This part is clear since I am not in the UK and do not have the 18-digit payment reference.

I have been accepted to make voluntary NICs for years I have been working abroad. There are different rates from 2023 back to 2006. I have 8 qualifying years so at which rate should I start contributions. I moved abroad in 1999

Hello and thanks for all the responses from HMRC. I have just noticed that the account name for paying Voluntary Class 2 NIC receipts has changed from 'HMRC Nic Receipts' (website) to 'GBS Re NICO Receipts HMRC' (in letter from HMRC) but the IBAN is still the same. Can either of these account names be used?

Hi Simon Harrison,
There is no tax relief for the fees you incur.
This will be  a side effect of your intention to transfer money into your UK bank account.
Thank you. 

Hi HMRC, I have noticed that there is a recent change to the instructions online for paying voluntary Class 2 NICs. It suggests that there are two accounts (1) one account for people who work abroad temporarily and (2) another account for those who work abroad permanently. However the link to the account for those who work abroad permanently goes back to filling in the CF83 form. Can you please clarify the account details.

Hello! I am going to pay class 2 contributions from overseas- various years together. My question is, how can I indicate the actual years I am paying for as there is no space on the bank transfer document. I saw an earlier post from HMRC on this question saying they will use "their judgement when allocating money paid to years", but when I called Future Pensions, they said this was not the case and to call a NI helpline- which I did, but no answer. Any advice welcome before I sent my money into the ether! Thanks

Hi, I am hoping someone can help with my query. I lived in the UK for 7 continuous years and moved to Serbia a year ago. Would I be eligible to apply for NI 2 voluntary contributions from Serbia using the online government portal? Thanks

Hi jlperry,

If your payment is not yet recorded on your personal tax account please contact our National Insurance team and they will be able to allocate your payment straight away. We ask to wait 10 working days from making payment before checking that we have received it. When you call please have your payment details to hand.  

National Insurance: general enquiries

Thank you.

Hi Adrian Wade,
Before deciding to pay any voluntary National Insurance contributions, may I suggest that you speak with The Pension Service first.  
They will be able to advise which tax years it would be beneficial for you to make payment for.  
Their telephone number is:-  0800 731 0175 (from the UK) or +44 191 2183600 (from overseas)
Thank you.

Hi classwho,
Providing that the IBAN and Bank Identifier Code (BIC) are the same then the name of the account is fine.  
Just to confirm that the IBAN for our bank is GB49 BARC 2020 4830 944793 and BIC BARCGB22.
Thank you

Hi mattk kikii,
In order to set up a payment of National Insurance from abroad for past, current and/or future years, you must fill in a CF83 application form if you haven’t done so already. Please find a Link to the application form below:
Apply to pay voluntary National Insurance contributions when abroad (CF83)
The form can be filled in either online or by printing the form off, filling in and posting.
Unfortunately there is no Email service for this type of application.
Thank you.
 

Hi Bazeba,
Hi
If you are making the payment from a UK bank account then you pay to the bank details below:

•    sort code - 08 32 20
•    account number - 12001004
•    account name - HMRC NIC Receipts

For the reference number, if you either live abroad or live in the UK but are paying for a period when you worked or lived abroad, you create your own reference number. Use your National Insurance number followed by ‘IC’, your surname then your initial.
If your bank limits you to a certain number of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible.
Thank you.
 

Hi, I used to live in England and moved to Serbia a year ago. I never worked in England, however I had been credited with 4 years worth of NI contributions. I am now self-employed in Serbia, would I be eligible to purchase class 2 NI contributions in the UK even though I never worked in England, however I do have four years worth of British NI contributions? Thanks

Hi anniecanarias Park,
If you are unable to speak to an advisor on the National Insurance helpline (+44 (0) 1 91 203 7010), you can write to HMRC to advise which years you want your payment to be allocated to.
The address to write to is:
National Insurance contributions and Employer Office
PT Operations North East England
International Caseworker 
HM Revenue and Customs
BX9 1AN
Thank you.
 

Hi classwho,
The difference of paying for periods whilst living and working in the UK, or for periods abroad is the reference number.
If you are paying for a period in the UK you would use the 18 digit reference number shown on your HMRC payment request.
However, if you are paying for a period abroad, you would use your National Insurance number followed by IC then your surname and Initial for the reference number.
If you are paying from a UK bank account, the bank details are the same regardless of whether you’re paying for periods in the UK or abroad.
If you are paying from an overseas bank account you would use the details shown under the heading ‘Paying from an overseas bank account’
Pay Class 2 National Insurance if you do not pay through Self Assessment: Make an online or telephone bank transfer 
Thank you

 

Hi Sharon2,
To use the online system you would need an 18 digit reference number.
However, if you are paying for period when you were living abroad, your reference number would be different.
You would use your National Insurance number followed by IC then your surname and initial as your reference number.
Further information on how to pay for periods when you were/are living abroad can be found here - Pay Class 2 National Insurance if you do not pay through Self Assessment
Thank you.
 

Hi Mike,
The timescales tool is dependent on your location either within the EU or not in the EU.
The tool does advise that the date is an estimate and may change for all overseas appliactions.
Check when you can expect a reply from HMRC
If your application has exceeded the timescale date for your location, please contact the overseas helpline and they can investigate this for you.
Number - 0300 200 3500
Overseas - 0044 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays
Thank you.

Hi knn85 Lazic,
In order to apply to pay Voluntary National Insurance for periods when living and/or working outside the UK you must fill in a CF83 form to apply to pay, please find a link to the form below.
Apply to pay voluntary National Insurance contributions when abroad (CF83)
In order to apply to pay Voluntary National Insurance for periods when living and/or working inside the UK please contact our National Insurance Helpline, please find the contact details below.

National Insurance Enquiries helpline
Open Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Web Address
We do advise speaking to the Future Pensions Centre first before making any voluntary National Insurance Payments. They will be able to advise you whether making voluntary payments would benefit you.
Future Pension Centre
Open 8.00am to 6.00pm Monday to Friday
Thank you.
 

Hi, Can you confirm if someone can continue to pay Class 2 NIC contributions if they are ill for an extended period whilst abroad. The individual qualifies for Class 2 as they are working abroad but now they are undergoing treatment for cancer and are out of work but in receipt of credited social insurance contributions from the other country. They are also receiving income continuance / income protection while they are out of work. Thanks.

Payment left my account on April30th for shortfall amount for 2022-23 as per letter from HMRC. This has not appeared on my pension forecast as a qualifying year. I have spoken to pension service as recommended who advised amount was in order. They transferred me to HMRC but no one answered. Please advise status of this payment 

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