Retroactive National Insurance Class 2 Voluntary Contributions (pension gaps)

Having worked abroad as an employee for many years (returning to UK 2012 I have NI contribution gaps - how can I apply to retroactively top up missing years (6 years max) and can I pay Class 2 contributions? How to calculate how much voluntary contributions to pay and how to apply?

Hi,

You will need to complete application form CF83 to apply to pay voluntary National Insurance contributions for the period you were living and working abroad.

You can find the application form on the GOV.UK website here:

Social Security abroad: NI38

The leaflet provides you with all the information you need and the CF83 application form is located at the back of the leaflet. 

We would also advise you to enclose a covering letter telling us the exact date you returned to the UK and exact dates of all employments or self-employments abroad.

Thank you.

Good afternoon. I submitted form NI 38 applying to pay class 2 voluntary contributions for gaps (15 years). My application was received on 31st August (4 1/2 months ago) I phoned HMRC in November 2022 who stated they were still working on July applications. Does anyone know how long it takes to get a response? Thank you.

Hi,

Here are the the current timescales:

• International EU (Europe), we are currently working on 26/8/22
• International ROW (Rest of the World), we are currently working on 12/8/22

Thank you
 

Thank you for the information - have a great day!!

Good morning HMRC Admin, For NI 38 applications (class 2 contributions) can you please update the current timescale for ROW (Rest of the World) currently working on ?? date = Thank you!!

Hi I have recently made a payment for those years with the nearest deadline i.e. April 2023. Am I right to assume HMRC will automatically attribute any payment to the oldest gap in my record eligible for payment?

Hi BoraBabs913@
Thankyou for your question.
ROW are currently working on post received on 17 August 2022.
Thankyou.
Regards.

Hi Zidane
HMRC wouldn’t automatically allocate the payment to the oldest gap in your records.
It is the responsibility of the customer to confirm with the Pension Service, which tax years will be beneficial for them to pay voluntary National Insurance contributions, then they would need to tell HMRC which tax years they would like us to allocate the payments to.
HMRC does not know which years will increase a customer’s pension and which years won’t.
This information should be provided to the customer by the Department of Work and Pensions before any payments are made to HMRC.
Thank you.
Regards.

Ok, understood! Thank you for your swift reply

Hello, I posted my CF83 form to apply to pay Category 2 NI for years when I was abroad (from 2008-20120 on 14/1/23. The end of tax year deadline is fast approaching, and looking at the above messages HMRC is working on post from last August, which suggests I am not going to meet the deadline. Is there someway that I can pay / expedite this? Thanks!

Hi Mikehh,

I can confirm that all post is dealt with in strict date order and the current timescale for processing your CF83 application is approximately 29 weeks.
The team who will process your application are currently working on post dated 11 August 2022.
I can confirm that the deadline for paying voluntary National Insurance contributions has been extended to 31 July 2023.
Your application will be treat as being received before the deadline if it is received by HMRC before that date, regardless of the date it is processed by HMRC. 

Thank you.
 

Good morning HMRC Admin. Do you have an update on "currently working on "post date" for NI38 ROW applications? When I telephoned on 17/1/23 I was told - 11/8/22. Reading this forum, Admin 2 on 19/1/23 said - 12/8/22. Admin 10 on 17/2/23 said - 17/8/22. But now Admin 20 on 10/3/23 says 11/8/22. As I'm sure everyone else besides me is anxious to know the status of their application and not to bog down the phone lines waiting for an hour plus, can you please advise what the current processing date is for ROW applications? We all know you are extremely busy. Thank you for your time.

Hi BoraBabs913@,

Our records show that the department that deal with CF83’s for those outside of the EU are currently working on applications received around 08/08/2022.  
The dates we give are not exact, which will be why you have been given different but very similar dates.  
Despite the waiting time currently being around 32 weeks, we will take into account the day your application was received.
 
Thank you.

Hi, I have 2 questions in relation to class 2 voluntary contributions criteria. First question is, what does the hmrc considered "working immediately before leaving". Can you clarify what immediately would be considered as? And the second question is. Is it possible to add an explainer of "working abroad" Especially if someone had breaks in employment history abroad, are there circumstances where you move between classes 2 and 3 depending on your employment status abroad after leaving UK? Thanks in advance.

Hi Rob,

To find out more about paying National Insurance while abroad please read the following Social Security abroad: NI38 , the application form CF83 is also provided.
Within the NI38 there is full explanation of what class NICs are in the UK. There is also information about working abroad.
Each case is worked in relation to what information is held on the individuals NI record and what their circumstances are while abroad.  
There are other factors that are considered like whether the country you are living/working in has an agreement with the UK, whether you are posted overseas by a UK employer.
You will need to provide as much information as possible include exact dates of employment or self-employment in the UK and or abroad and a list of all countries with exact dates you were living/working in.

Thank you.

Hi I filled in CF83 for paying class 2 NICs overseas last year and already received a response indicating my application had been successful and that I could backpay class 2 NICs for 2020/2021 and 2021/2022. I have now been sent a letter indicating that I can make a payment for 2022/2023, but there is no indication about how to backpay for 2020/2021 and 2021/2022. What should I do?

Hi Joseph,

You can find information on how to pay for the years quoted on your response letter here:
Pay Class 2 National Insurance if you do not pay through Self Assessment
•    choose the option ‘Make an online or telephone bank transfer’ and payment information is shown under the heading ‘Overseas Payments’
•    or the option ‘By cheque through the post’ if you want to send payment by cheque, you would need to send the cheque with a covering letter to
National Insurance contributions and Employers Office
HM Revenue and Customs
BX9 1AN

Thank you.
 

Dear HMRC, Dear all I sent a CF83 form the 10th of March, 3 months ago / working abroad in the EU. Do you know what is the current processing time of EU CF83 applications ? Thank you very much

Hi,

The department who actions these cases are currently working on correspondence received 17th October 2022 and earlier. Our timescales can fluctuate, so you can check this yourself here:

Check when you can expect a reply from HMRC

Thank you.