HMRC: how to apply by post for voluntary National Insurance contributions for time abroad (CF83)

On 4 November 2026 HMRC published guidance on GOV.UK for people who want to apply by post to pay voluntary National Insurance contributions for periods when they worked or lived abroad.

When to use a paper application

The main route is to apply online, as set out in HMRC's general guide for people who have worked or lived outside the UK. The new page covers cases where the online form cannot be used. In that case you need to:

• check which form you need,
• print it,
• fill it in,
• post it to HMRC using the address on the form.

Available forms

Two documents can be downloaded from the page: the four-page CF83 form ("Application to pay voluntary National Insurance contributions abroad") and a one-page instruction to your bank or building society to pay by Direct Debit.

Exception: HMRC letter about Class 3 contributions

If HMRC has written to you about voluntary Class 3 contributions for periods abroad, you should not use the forms on this page. Follow the instructions in the letter and apply under the separate guidance on Class 3 contributions.

What happens next

HMRC may ask for further information. If your application is approved, HMRC will send an acceptance letter. It will state how much you need to pay, when you need to pay it and your payment reference number. HMRC explains when you can expect a reply in a separate guide. Questions can be directed to National Insurance enquiries.

What this means for you

The information may be useful for people who have left the UK, for example for Poland, and want to fill gaps in their National Insurance record. In its general guide, HMRC explains that you need to apply to pay voluntary contributions for time abroad in order to fill gaps in your record. The guide also says you cannot apply this way if you are over State Pension age or within 6 months of reaching it. In that case you should contact the International Pension Centre. For an online application you need, among other things, your National Insurance number, the date you left the UK and details of your employment before leaving and abroad. You also need a phone with a camera and photo ID, such as a passport with a biometric chip.

Before applying, HMRC advises checking the rules on which contributions you can pay while living or working abroad.