The 10-year test: who can still pay voluntary Class 3 from abroad
From the 2026 to 2027 tax year, you can only buy Class 3 for time abroad if you lived in the UK for 10 years in a row or paid 10 years of UK National Insurance; someone with 5 UK years can still buy 6 earlier years for £5,657.60, adding £2,151.24 a year, but not 2026 to 2027. If they applied before 6 April 2026 under the old rules, they keep 2026 to 2027 too: 7 years, £6,614.40.
Four cases, worked out
| Case | 2026 to 2027 | Years you can buy | Cost | Pension a week |
|---|---|---|---|---|
| 8 years lived and paid in the UK | Closed | 6 | £5,657.60 | £0.00 → £96.52 |
| 12 qualifying years, only 5 lived or paid in the UK | Closed | 6 | £5,657.60 | £82.73 → £124.10 |
| Same, but applied for Class 3 before 6 April 2026 | Open | 7 | £6,614.40 | £82.73 → £130.99 |
| 12 years including credits, 8 paid, 6 lived in the UK | Closed | 6 | £5,657.60 | £82.73 → £124.10 |
Each case has gaps from 2020 to 2021 through 2026 to 2027 and lives in Ireland. Worked out by the voluntary NI from abroad calculator’s engine at the 2026 to 2027 Class 3 rate of £18.40 a week. The first case shows why the earlier years matter: with 8 years there is no State Pension at all, and buying 6 takes it to £96.52 a week.
The rule in plain words
- New test, from 2026 to 2027: you previously lived in the UK for 10 years in a row, or you paid 10 years of qualifying National Insurance.
- Old test, for earlier years: 3 years of continuous UK residence or contributions.
- Keeping the old rules for 2026 to 2027: you applied for 2024 to 2025 or 2025 to 2026 on or before 5 April 2026, you pay what you applied for by 5 April 2027, and you apply for 2026 to 2027 Class 3 by 5 April 2027.
- Class 2: from 2026 to 2027 you cannot pay voluntary Class 2 for time abroad. For 2025 to 2026 and earlier, Class 2 is still open to people who passed the 3-year test, worked in the UK just before leaving and worked while abroad.
What to do before 5 April 2027
- Check your record and forecast on gov.uk, and count your years living in the UK and your paid years.
- Run your gaps through the calculator to see which years are open and what each adds.
- Apply to pay for time abroad (form CF83, online). Do not pay anything until HMRC writes to you with the amount and a reference.
- If you rely on the old rules for 2026 to 2027, make sure both 5 April 2027 steps are done.
What people get wrong
- Counting credited years as paid. The new test speaks of paid years; credits may not count.
- Assuming every open year is closed. The 10-year test is about 2026 to 2027 onward; earlier open years still follow the old test.
- Paying before HMRC writes. gov.uk says to wait for the letter with the amount and reference.
Frequently asked questions
What is the 10-year test for voluntary National Insurance?
From the 2026 to 2027 tax year, you can pay voluntary Class 3 for time abroad only if you previously lived in the UK for 10 years in a row, or paid 10 years of qualifying National Insurance. Before that, 3 years of either was enough.
Do National Insurance credits count towards the 10 years?
No, in our reading: gov.uk says “paid 10 years of qualifying” contributions, so credited years (for example for child benefit or unemployment) do not count as paid. Voluntary years paid for time abroad do not count either. If your record mixes credits and paid years, ask HMRC before you rely on it.
I applied before 6 April 2026. Do the old rules still apply to me?
Yes, if you applied to pay for 2024 to 2025 or 2025 to 2026 on or before 5 April 2026, you pay what you applied for by 5 April 2027, and you apply to pay Class 3 for 2026 to 2027 by 5 April 2027. These rules stop applying if you return to live or work in the UK.
Can I still fill years before 2026 if I fail the 10-year test?
Usually, yes. The 10-year test applies from 2026 to 2027; earlier open years still use the old 3-year test. Someone with 8 UK years can still buy 2020 to 2021 through 2025 to 2026 (6 years, £5,657.60), which takes them past the 10 years needed for any State Pension.
Related
- Voluntary NI from abroad calculator: your years, the class, cost and deadlines.
- The 5 April 2027 deadlines · UK State Pension from abroad · read your forecast
Sources
- GOV.UK: voluntary National Insurance if you live or work abroad, changes for periods abroad from April 2026, rates, apply to pay (CF83)
Read 13 November 2026. General information, not advice; it cannot see your National Insurance record. Only HMRC and the Future Pension Centre can confirm which of your years count and what to pay.
Cite or link to this article
DecisionsCalc (2026). The 10-Year Test for Voluntary NI from Abroad: Who Can Still Pay Class 3 from 2026-27. https://decisionscalc.com/articles/uk-voluntary-ni-10-year-test/
You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it.
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