Deadline for voluntary National Insurance contributions extended to April 2025

Taxpayers have been granted an extension until 5 April 2025, to address gaps in their National Insurance records from April 2006, potentially increasing their State Pension entitlement.

This recent announcement by the government (made on 12 June) offers an additional period of nearly 2 years for individuals to make informed decisions regarding voluntary contributions, ensuring that no one misses the opportunity to enhance their State Pension.

The initial deadline had been extended to 31 July 2023, earlier this year, leading to tens of thousands of people taking advantage and making voluntary contributions to HM Revenue and Customs (“HMRC”). The newly revised deadline is expected to provide the same opportunity to many more people.

Victoria Atkins, the Financial Secretary to the Treasury, emphasised the significance of filling gaps in National Insurance records, as it can substantially impact an individual’s State Pension entitlement.

People who have worked hard all their lives deserve to receive their State Pension entitlement, and filling gaps in National Insurance records can make a real difference.

With the deadline extended, there is no immediate rush for people to complete gaps in their record and they will have more time to spread the cost.”

Laura Trott, the Minister for Pensions at the Department for Work and Pensions, expressed delight in the increased interest shown by people in reviewing their State Pension:

I am pleased to see so many people taking steps to review their State Pension, which is why we have extended the deadline for customers to add extra years to their National Insurance record.

This extension means thousands more people will have time to check their entitlement, and in many cases increase the amount they receive when they retire.”

This opportunity can particularly benefit individuals planning for retirement who wish to fill gaps in their National Insurance records. Others who may benefit include those:

  • employed but with low earnings.
  • unemployed and not claiming benefits.
  • self-employed who did not pay contributions because of small profits.
  • living or working outside of the UK

However, it’s crucial to note that making voluntary contributions may not always increase a person’s State Pension. Therefore, eligible individuals should check whether they stand to benefit from filling their gaps in National Insurance records from April 2006 onwards.

Taxpayers can find out how to check their National Insurance record, obtain a State Pension forecast, decide if making a voluntary National Insurance contribution is worthwhile for them and their pension, and how to make a payment on GOV.UK.

They can check their National Insurance record through their Personal Tax Account.

For reference, the initial deadline for voluntary National Insurance Contributions from April 2006 up to April 2017 was 5 April 2023. However, in March, HMRC extended the deadline to 31 July 2023.

The extended period will allow men born after 5 April 1951 or women born after 5 April 1953 to thoroughly review their records and decide whether to make voluntary contributions to cover gaps in their National Insurance record from April 2006.

It’s important to remember that individuals can generally only pay voluntary National Insurance contributions for the previous six tax years, with the deadline falling on 5 April each year.

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