A Moroccan who has worked in the United Kingdom and contributed in Morocco (CNSS, CMR or CIMR) can combine the UK State Pension and the Moroccan pension. The UK-Morocco social security convention of 1981, fully maintained after Brexit, allows period totalization for pension entitlement. On the tax side, the bilateral convention signed in 1981 and effective from 1990 prevents double taxation. This guide details the full procedure for an MRE who wants to claim both pensions.
Costs & fees
| HMRC National Insurance record statement | Free | Via gov.uk/check-national-insurance-record |
| CNSS Morocco contribution statement | Free | Via cnss.ma online member portal |
| Class 3 voluntary NI contributions (per missing year) | Around GBP 907/year (2026) | Buy back up to 6 years, sometimes 16 for expats |
| Specialist expat retirement advisor (optional) | GBP 150-400 | Full UK + Morocco audit |
| International transfer fees for pension payments | GBP 0-25 per transaction | Depends on bank and currency |
Timeline
Get your UK NI record and your CNSS Morocco statement
Start by collecting your contribution records in both countries. In the UK, gov.uk/check-state-pension shows your National Insurance record year by year, the qualifying years already validated, and your current State Pension estimate. Access requires a Government Gateway ID (create one if missing) and identity documents (passport, UK driving licence or National Insurance number). In Morocco, the cnss.ma member portal lists your contribution days. Print both statements and keep them safely. Any missing year should be reported to the relevant scheme before filing your claim.
💡 Tip — The gov.uk portal also projects how many additional NI years you need (contribute or buy back) to reach the full new State Pension (35 qualifying years in 2026).
⚠️ Warning — Do not submit your UK pension claim before checking each year of your NI record. Retroactive corrections are possible but slow (6 to 18 months).
Confirm that the UK-Morocco 1981 convention applies
The social security convention signed in London on 8 February 1981 between the UK and Morocco is still fully in force. Brexit has no effect, as bilateral conventions outside the EU are unaffected. It allows totalization of periods to open pension entitlement in either country, without merging the amounts. Concrete example: if you only have 7 qualifying years in the UK, below the 10-year minimum threshold to receive a State Pension, your CNSS Morocco periods can be counted to reach the threshold. Each scheme then calculates its pension only on its own periods. The liaison form on the UK side is UK-Morocco SSA Form 1.
💡 Tip — Ask the DWP (Department for Work and Pensions) to apply the convention when you submit your claim. Mention your Moroccan contribution periods in the Periods of insurance in another country section.
⚠️ Warning — Totalization only opens entitlement, it does not increase the amount of either pension. The State Pension is still calculated solely on your UK qualifying years.
Buy back missing NI years before claiming if profitable
If your NI record shows gaps below 35 full qualifying years (the threshold for the full new State Pension), you can buy them back through Class 3 voluntary contributions. Rate for 2026: around GBP 907 per year. You can usually buy back up to 6 previous years, sometimes more for expatriates (see gov.uk/voluntary-national-insurance-contributions). Calculate the return on investment: each year bought back adds roughly GBP 5.82 per week to the weekly pension (2026 figures, subject to annual revaluation), or GBP 302 per year. Over a 20-year retirement, a GBP 907 buyback returns about GBP 6,000 gross.
💡 Tip — Request a detailed Pension Forecast from the DWP before any buyback. The agent will confirm the exact impact on your State Pension and identify the most cost-effective years to prioritise.
⚠️ Warning — Class 3 buybacks are final and non-refundable. Check that you have not already reached the projected full pension before paying (the projection accounts for future expected years, sometimes a buyback is unnecessary).
Submit the State Pension and CNSS claims separately
Both pension claims are filed separately in each country. For the UK State Pension, the DWP usually sends a letter 4 months before State Pension Age (66 in 2026, 67 by 2028). You can claim online at gov.uk/get-state-pension or by post via the International Pension Centre (Tyneview Park, Newcastle upon Tyne, NE98 1BA). For Moroccan resident MREs, provide a Moroccan address and a Moroccan or UK bank account. For the CNSS pension, submit the claim form at any CNSS office in Morocco or via cnss.ma, 4 to 6 months before the chosen start date. The CNSS pension opens from age 60, before the UK State Pension.
💡 Tip — You can draw your CNSS pension from age 60 while continuing to work in the UK until State Pension Age (66). The two entitlements are fully independent.
⚠️ Warning — The schemes do not coordinate automatically. Submit both claims. For MREs, the DWP usually requires an annual Life Certificate to continue paying the pension abroad.
Declare each pension in the correct country for tax
The UK-Morocco tax convention signed on 8 September 1981 and effective 29 November 1990 splits pension taxation. General rule: private pensions (CNSS, CIMR, UK private sector State Pension) are taxable only in the recipient's country of residence. Public sector pensions (UK Civil Service Pension, Moroccan CMR for former civil servants) remain taxable in the paying country. Concretely: an MRE retired in Morocco who receives a UK State Pension declares it in his Moroccan IR return and pays nothing to HMRC. Conversely, a retiree settled in the UK declares his CNSS pension in his UK Self Assessment Tax Return.
💡 Tip — Ask HMRC for the DT-Individual form or the NT (No Tax) code to prevent the UK from deducting tax at source on the State Pension if you live in Morocco.
⚠️ Warning — A change of country of residence mid-year alters the applicable rule. Inform HMRC (form P85) and the Moroccan tax authority of any change to avoid double taxation or a later tax reassessment.
Choose the retirement date that maximises total income
The UK State Pension Age is moving towards 67 by 2028 (currently 66 in 2026 for those born after 1960). Delaying past SPA increases the pension by 1% for every 9 weeks deferred, roughly 5.8% per year. The CNSS pension opens at 60, but deferring increases it by about 2.5% per additional contribution year. For an MRE who has contributed in both countries, a common strategy is to draw CNSS at 60 (immediate payment, modest amount), continue working in the UK until SPA or beyond, then draw the State Pension at the optimal point based on estimated life expectancy.
💡 Tip — The break-even point for a deferred State Pension is around 17 years of remaining life expectancy. Below that, drawing at SPA remains preferable.
In depth
The 1981 UK-Morocco social security convention is one of Morocco's oldest bilateral conventions with an English-speaking country. Brexit has no effect on it: bilateral conventions signed before or during UK EU membership remain fully in force. It covers old-age pensions, disability pensions, survivors pensions and certain work accident benefits. For MREs, the major advantage is the ability to open CNSS entitlement even with a short Moroccan career (under the 3,240 contribution days normally required for the standard pension) thanks to totalization. On the British side, the convention recognises years contributed in Morocco as equivalent for reaching the minimum 10 qualifying years required to receive a State Pension. The full new State Pension in 2026 is around GBP 11,502 per year (GBP 221.20 per week, 2026 figure, subject to annual revaluation), while an average Moroccan CNSS pension ranges between MAD 2,500 and 5,000 per month for a contributor with 30 years at the ceiling. A well-organised MRE can therefore combine EUR 1,200 to 1,500 per month of total gross pension, excluding tax, which provides a solid base income.
❌ Common mistakes to avoid
- ✕Believing that Brexit cancelled the 1981 UK-Morocco social security convention and missing the totalization benefit.
- ✕Buying back Class 3 NI years without checking the current State Pension projection: sometimes the full pension is already projected, making the buyback pointless.
- ✕Forgetting that the CNSS pension opens at 60 while the UK State Pension only arrives at 66 or 67, losing years of payments.
- ✕Failing to request the NT tax code from HMRC for the State Pension when living in Morocco, suffering UK withholding on top of Moroccan tax.
- ✕Not sending the annual Life Certificate required by the DWP, leading to automatic suspension of the State Pension payment.
🔗 Official links and resources
GOV.UK - Check your State Pension
Official portal for the NI record and State Pension estimate
GOV.UK - Voluntary National Insurance contributions
Procedure for Class 3 NI buybacks
International Pension Centre (DWP)
DWP service for pensions paid abroad
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
Cleiss - UK social security regime
Reference summary on the UK regime and the bilateral convention
❓ Frequently asked questions
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