Refund of voluntary Class 2 or Class 3 National Insurance contributions – Living outside the UK

The changes in The Pensions Act 2007 only applies to basic State Pension. It does not apply to the current rules concerning certain bereavement benefits.

If you would like general information regarding bereavement benefit, please:

Alternatively, for specific information regarding bereavement benefits, please:

  • visit your local Jobcentre Plus office, if you return to the United Kingdom; or
  • telephone The Pension Service, International Pension Centre, Bereavement Benefit team on +44 191 218 7608.

We will accept that you are entitled to a refund if you satisfy the following conditions:

  • will reach State Pension age on or after 6 April 2010
  • paid voluntary contributions on or after the 25 May 2006 (the date the White Paper was published) but before the 26 July 2007 (the date the Pension Bill received Royal Assent)
  • were not aware of the changes when they paid. This means at the time they paid they had not received information from HM Revenue and Customs about the changes
  • has not paid sufficient Class 3 contributions to make the year count for basic State Pension or bereavement benefit purposes.

You should consider the following carefully before making an application:

  • Under the current rules you might not be allowed to pay the refunded contributions again at a later date if it turns out that they are needed for basic State Pension and/or bereavement benefit purposes
  • The year(s) will not count for basic State Pension
  • The year(s) will not count for certain bereavement benefits. This means that as a result of getting a refund, your surviving spouse or civil partner may not receive benefit or only receive benefit at a reduced rate
To find out what effect accepting the refund may have on your State Pension, you should request a State Pension forecast. To do this, go to National Insurance Contributions, Retirement Pension Forecasts and advice for those abroad or alternatively you can speak to an advisor by calling +44 191 230 7010.

You should note that once you have made an application:

  • you cannot withdraw that application.
  • HM Revenue & Customs must process the application and issue the refund.

Refund application

If you satisfy the conditions for a refund and would like to claim a refund, please:

  • Complete the application form
  • Return it to us. Our address is at the top of the application.