Are you trying to change regular user with Id = 3 to paid user with Id = 3? That is not possible without executing direct SQL update. From perspective of EF the entity type is permanent. It is same like when you work with objects - you cannot "convert" regular user to paid user without creating whole new instance which will have different memory allocation (= different Id).
If your business logic expects that regular user can become paid user than EF inheritance is not a solution because it cannot do that. The only way to "change" regular user to paid user is creating whole new instance of paid user, inserting it to database and deleting old instance of regular user (sure you must also fix all relations from user to other entities).