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. Morocco is not on the list, published by gov.uk, of countries with which the UK has a social security agreement: totalization of periods with the CNSS is therefore not provided for by such an agreement. The State Pension can be claimed from abroad if you have paid enough UK National Insurance contributions. On the tax side, the bilateral convention signed on 8 September 1981 and in force since 29 November 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 | Check with HMRC | Via gov.uk/check-national-insurance-record |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online member portal |
| Class 3 voluntary NI contributions (per missing year) | GBP 18.40 per week (2026 to 2027 tax year) | Buyback time limit to check on gov.uk |
| Possible fees of a professional consulted | Check with the professional | Set by each professional |
| International transfer fees for pension payments | Check with the bank | 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.
Check whether a social security agreement links the UK and Morocco
Morocco is not on the list of UK social security agreements published by gov.uk (guidance NI38). The State Pension can be claimed from abroad if you have paid enough UK National Insurance contributions; without an applicable agreement, periods contributed to the Moroccan CNSS cannot be counted to reach the British qualifying-years threshold. Each scheme calculates its pension only on its own periods.
💡 Tip: Contact the DWP (Department for Work and Pensions) International Pension Centre to confirm your State Pension rights from Morocco.
⚠️ Warning: The State Pension is calculated solely on your UK qualifying years.
Check the buyback of any missing NI years
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 to 2027: GBP 18.40 per week (gov.uk). The buyback time limit should be checked on gov.uk/voluntary-national-insurance-contributions.
💡 Tip: A Pension Forecast can be requested from the DWP; it shows the effect of a buyback on the State Pension.
⚠️ Warning: Any refund conditions for a Class 3 buyback should be checked with HMRC.
Submit the State Pension and CNSS claims separately
Both pension claims are filed separately in each country. For the UK State Pension, the State Pension Age should be checked on gov.uk/state-pension-age. 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, the claim is filed with the CNSS within 6 months of ceasing work. The CNSS pension opens from age 60, provided all salaried activity has ceased (CLEISS).
💡 Tip: The two entitlements are independent: each pension is subject to its own conditions.
⚠️ 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. The tax treatment of a State Pension for a resident of Morocco, and of a CNSS pension for a resident of the United Kingdom, should be checked with HMRC and the DGI (tax.gov.ma).
💡 Tip: The steps to avoid UK withholding on the State Pension of a resident of Morocco should be checked with HMRC.
⚠️ Warning: A change of country of residence mid-year alters the applicable rule. Inform HMRC and the Moroccan tax authority of any change to avoid double taxation or a later tax reassessment.
Know the departure-date rules of each pension
The UK State Pension Age depends on the date of birth: it should be checked on gov.uk/state-pension-age. Deferring beyond the State Pension Age increases the State Pension (conditions on gov.uk). The Moroccan CNSS pension opens at 60, provided all salaried activity has ceased; it is increased by 1% per period of 216 days beyond 3,240 days of insurance, without exceeding 70% (ACAPS).
💡 Tip: The rules on deferring the State Pension are on gov.uk.
In depth
Morocco is not on the list, published by gov.uk, of countries with which the UK has a social security agreement: no totalization of British and Moroccan periods is therefore provided for by a British agreement. The State Pension can be claimed from abroad if UK National Insurance contributions are sufficient. Morocco is also not on the gov.uk list of countries where the State Pension is increased every year: the applicable rule should be confirmed with the DWP International Pension Centre. The full rate of the new State Pension is GBP 241.30 per week (gov.uk).
❌ Common mistakes to avoid
- ✕Assuming that a social security agreement links the UK and Morocco without checking the gov.uk list.
- ✕Buying back Class 3 NI years without checking the current State Pension projection: sometimes the full pension is already projected, making the buyback pointless.
- ✕Confusing the opening ages: 60 for the CNSS (with cessation of salaried activity), State Pension Age for the UK State Pension.
- ✕Not checking with HMRC the UK withholding applicable to the State Pension of a resident of Morocco.
- ✕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
❓ Frequently asked questions
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