National Insurance

If a UK tax resident leaves the UK permanently or for semi-permanent residence abroad, their liability to pay National Insurance Contributions normally ceases when they leave, unless they work abroad for an employer who has a place of business in the UK, in which case Class 1 contributions continue for the first 52 weeks.

When it is no longer possible to pay Class 1 contributions, it may be advantageous to pay either Class 2 or Class 3 voluntary contributions to increase the amounts that could be received.

Before additional contributions are paid, a UK State Pension Forecast should be obtained to establish the current weekly pension entitlements.