You may be able to, depending on your UK residence and contribution history, but the UK rules changed on 6 April 2026. For the 2026/27 tax year onwards, GOV.UK says you can no longer pay voluntary Class 2 contributions for time abroad, and to pay Class 3 for those periods you generally need either 10 consecutive years of past UK residence or 10 years of paid UK contributions. Class 3 costs GBP 18.40 a week in 2026/27.

What changed in April 2026

Before April 2026, many expats who worked in the UK immediately before leaving, and worked abroad, could pay voluntary Class 2 contributions, which were much cheaper than Class 3. GOV.UK now states that voluntary Class 2 is not available for time abroad from the 2026/27 tax year onwards.

Class 3 is still available for time abroad from 2026/27, but only if you meet a residence or contribution condition. You must have either:

  • previously lived in the UK for 10 years in a row, or
  • paid 10 years of qualifying National Insurance contributions in total

For 2025/26 and earlier years, GOV.UK describes a shorter test: three years in a row of UK residence, or three years of contributions.

Transitional rules if you applied before April 2026

If you applied to pay voluntary contributions for time abroad for 2024/25 or 2025/26 on or before 5 April 2026, transitional rules may let you continue paying Class 3 under the previous conditions. To keep this, GOV.UK says you must:

  • pay those contributions on or before 5 April 2027
  • apply to pay for 2026/27 on or before 5 April 2027

These transitional rules stop applying if you return to live or work in the UK.

Costs, deadlines and earlier gap years

For 2026/27, Class 3 costs GBP 18.40 a week, GBP 956.80 for a full year (GBP 18.40 x 52). GOV.UK states that you can generally only pay for the past six tax years, with the deadline falling on 5 April each year. For example, gaps in 2025/26 can be filled until 5 April 2032. When paying for earlier years, the original rate for that year usually applies, but for years earlier than the previous two you pay the current year's rate.

You may still be able to fill gaps in years up to 2025/26 under the conditions that applied to those years, depending on your history. Check your National Insurance record and confirm with HMRC which class and rate applies before paying.

You apply to pay for time abroad using form CF83. The Future Pension Centre, or the International Pension Centre if you are close to State Pension age, can tell you whether paying would increase your pension. More detail is in our guide to UK pension options for British expats in the UAE.

Is it still worth paying?

The broad position is that you need at least 10 qualifying years for any new State Pension, and 35 for the full rate if your record started after April 2016. The full new State Pension rate for 2026/27 is GBP 241.30 a week. Your own amount may be lower or higher depending on your National Insurance record and starting amount.

Paying is generally only worthwhile for years that will actually increase your pension, which your forecast should show. Where you plan to retire also matters: in countries such as the UAE and Australia, the State Pension does not get annual increases.

Illustrative example

Illustrative example only, not a real client.

James, 52, lived and worked in the UK for 22 years in a row before moving to Abu Dhabi in 2018. He meets the 10-year residence condition, so he may be able to apply to pay Class 3 for 2026/27 at GBP 956.80 for the year.

Assume his forecast shows 26 qualifying years, including some voluntary years paid since he left, and confirms that each extra year would add to his pension until he has 35. If he paid Class 3 for nine future years at the 2026/27 rate, the cost would be about GBP 8,611 (9 x GBP 956.80). Rates usually change each year, so this is a nominal illustration only. On a simple 1/35 basis, each added year is worth about GBP 6.89 a week (GBP 241.30 / 35), around GBP 358 a year, but only his forecast can confirm the actual gain. He also checks whether he can fill gaps in 2020/21 to 2025/26 under the earlier rules.

Common mistakes

  • Assuming you can still pay cheaper Class 2 contributions for time abroad from 2026/27.
  • Missing the 5 April 2027 transitional deadline if you applied before April 2026.
  • Paying for years that will not increase your pension.
  • Letting the six-year deadline pass for older gaps.

Sources and further reading

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Last reviewed: October 2026. Tax year: 2026/27. Jurisdictions covered: UK. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.