johnny Finnis
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Opt out of NI contributions overseas
I moved from UK to Japan at the end of Feb 2024 but remain employed by my UK employer. I have received confirmation of my membership of the contributory Japanese National Health Insurance system. I have confirmed from gov.uk that I have paid 40 full years of UK NI contributions so entitlement to full UK state pension has already been attained. As such, in order to avoid double taxation, is it possible for me to opt out of UK NI contributions. I understand that income earned from the UK is subject to UK taxation and will be decalred on a UK tax return and not be subject to double taxation in Japan. My query solely relates to National Insurance.