{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2026/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2026/note.json",
  "legislation": "uksi/2026/294",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations have effect in relation to contributions under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4) and under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).\nThese Regulations amend regulation 147 of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“regulation 147”) and make a consequential amendment to regulation 148 of those Regulations.\nRegulation 147 provides for the voluntary payment of Class 2 and Class 3 contributions by a person outside of the UK who would otherwise have been unable to pay such contributions.\nIt will no longer be possible to make Class 2 contributions pursuant to regulation 147 (but Class 2 contributions pursuant to that regulation after that day in respect of earlier tax years will be possible subject to existing time limits) in respect of a tax year beginning after 5th April 2026.\nProviding relevant conditions are satisfied, those who paid Class 2 contributions pursuant to regulation 147 in respect of tax years ending before 6th April 2026 may make Class 3 contributions in respect of tax years beginning after 5th April 2026 pursuant to the conditions in regulation 147 for making Class 3 contributions applying before these Regulations came into force.\nClass 3 contributions in respect of tax years ending before 6th April 2026 pursuant to regulation 147, as it applied before these Regulations came into force, may be made after 5th April 2026 (subject to existing time limits).\nExcept as described above, entitlement to make Class 3 contributions pursuant to regulation 147 in respect of tax years beginning after 5th April 2026 depends, in part, on whether the person wishing to make such contributions did so pursuant to that regulation in respect of tax years ending before 6th April 2026. Those who did so and who meet specified conditions, may make Class 3 contributions pursuant to the conditions applying before these Regulations came into force. Those who did not make Class 3 contributions pursuant to regulation 147 in respect of tax years ending before 6th April 2026 or who do not meet the relevant conditions, may make Class 3 contributions pursuant to regulation 147 if they meet the conditions relating to 10 years continuous residence in the UK or paying prescribed qualifying contributions in respect of each of 10 tax years.\nA Tax Information and Impact Note covering this instrument will be published on the website at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/294/note",
    "retrieved_at": "2026-10-28T21:04:10.602091+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}