Anyone else struggling to get answers about the new VNI rules abroad? Self‑employed in Spain

Jayne1967

Hi All

I’m hoping someone here might be in the same situation or has managed to get a clear answer from HMRC, because I’ve spent hours and hours going round in circles and still don’t know where I stand.

I’ve lived in Spain for 21 years and I’m self‑employed here (autónoma). I paid 19 years of NI in the UK before moving, and for the last 6 years I’ve been paying voluntary Class 2 contributions by Direct Debit.

With the new changes coming in from April 2026, I’ve been trying to confirm whether I fall under the exception that allows certain people abroad to continue paying Class 2. The official HMRC wording says:

“From 6 April 2026, voluntary Class 2 NICs will only be available to self‑employed individuals who are subject to UK legislation under a reciprocal agreement or social security convention, and volunteer development workers.”

Spain is one of the reciprocal agreement countries, and I am self‑employed, so on paper it looks like I should qualify.

However, trying to get HMRC to confirm this has been a nightmare.

• Several staff I spoke to didn’t even seem aware that there were exceptions.
• One person interpreted the rule incorrectly and gave me an answer that contradicted the published guidance.
• I’ve now been told I have to send everything in writing, and only then will they confirm whether I qualify.
• I’ve been passed between departments who all say it’s “not their area”.

To make things even more confusing:

• I haven’t received any communication at all about the changes.
• My Direct Debit is still being collected, even though I was told it would stop soon.
• I was told I “might” get a notification in the summer — which is ridiculous, because by then they may have already stopped my contributions without telling me.

And to add to the confusion, the whole reason I contacted them in the first place was actually about my husband. He has been paying Class 3 contributions for the last 6 years, but he is now also self‑employed in Spain, so we wanted to get his payments changed to Class 2. That’s when we discovered that no one at HMRC seemed to know how the new rules work, or who the exceptions apply to.

It’s incredibly frustrating when this affects something as important as our future State Pensions, and the deadline for the changes is getting closer. We decided not to make up "missing pension years" as we knew we would have sufficient time in order to make this up with the voluntary payments, and now, it appears that deadline has been missed and we will have a shortfall if they don't allow us to continue the voluntary payments.

Is anyone else in Spain (or another SSA country) self‑employed and trying to get clarity on whether you can continue paying Class 2 after April 2026?
Have you managed to get HMRC to confirm your status?
Did you have to send in a CF83 again?
Has your Direct Debit stopped or continued?
Has anyone successfully switched from Class 3 to Class 2 recently?

Any shared experiences or advice would be really appreciated. At this point I just want to know whether we’re the only ones stuck in this loop.

Thanks,
Jayne

TimeLord1

Because you are a permanent resident in Spain, registered as an autónoma, and fully integrated into the Spanish social security system (Seguridad Social), you are subject to Spanish legislation, not UK legislation. Therefore:

​Voluntary Class 2 contributions for expats have been effectively abolished for periods from the 2026/27 tax year onwards.Link

DRS1

Does this help?

New guidance for voluntary NI contributions for time abroad including transitional arrangements — MoneySavingExpert Forum

Bostonerimus1

I'm self-employed in the USA which has a reciprocal SS agreement with the UK. I've been paying Class 2 voluntary NI for about 30 years. HMRC sends me a bill each year and I wire them the payment. I'm waiting for the next bill to see if they have me paying Class 2 or Class 3 this year. HMRC says that:

"The only individuals who will be able to pay voluntary Class 2 National Insurance contributions in respect of time spent working outside of the UK (2026 to 2027 tax year and onwards) will be self-employed individuals who are treated as if they were gainfully self-employed in the UK under a relevant international social security agreement (SSA) and volunteer development workers (VDWs) paying the special VDW rate of Class 2 National Insurance contributions."

As I live and work in the USA, I sort of expect to pay Class 3.

mybestattempt

https://forums.moneysavingexpert.com/discussion/6669457/anyone-else-struggling-to-get-answers-about-the-new-vni-rules-abroad-self-employed-in-spain

This may be helpful:

https://www.gov.uk/government/publications/voluntary-national-insurance-contributions-for-periods-abroad-from-6-april-2026/voluntary-national-insurance-contributions-abroad-from-6-april-2026

jem16

https://forums.moneysavingexpert.com/discussion/6669457/anyone-else-struggling-to-get-answers-about-the-new-vni-rules-abroad-self-employed-in-spain

The situation is quite clear and from 2026/27 onwards both you and your husband will have to pay Class 3.

As you’re self-employed in Spain, you are not subject to UK legislation so the exception does not apply to you. A letter will be sent in July to those currently paying Class 2 to explain how to apply for Class 3 going forward.

LITRG

Hello Jayne1967. You may find the National Insurance in cross-border situations guidance on our website helpful. It explains the changes around voluntary contributions for individuals living abroad.

Link: National Insurance in cross-border situations | Low Incomes Tax Reform Group