Proposed Changes to Voluntary NI Contributions (Dec 2025)

This resource, provided by GC member Dan Field of Wealden Field Tax Advisers, explains the proposed changes to voluntary National Insurance contributions (NIC) for people living overseas as announced in the recent Budget. It sets out the current rules, what is expected to change from April 2026, and some practical implications.

As Dan states in the resource, it should be noted that it is based on the somewhat limited information published as at 31 December 2025. As the legislation has yet to come into force it is possible that the final position could differ.