Deadline for making voluntary National Insurance contributions extended to April 2025

The deadline for making voluntary NI contributions for the period from April 2006 up to April 2017, was originally 5 April 2023. In March 2023, HMRC extended the deadline to 31 July 2023. Taxpayers now have until 5 April 2025 to fill gaps in their NI record from April 2006, an extension of nearly two years.

The original deadline was extended to 31 July 2023 earlier this year and tens of thousands of people have taken advantage of the opportunity to pay voluntary contributions. The revised deadline is expected to enable tens of thousands more to do the same.

Individuals who are planning for their retirement, could benefit from the opportunity to complete gaps in their NIC record.  Other people who may benefit include those who may have been:

• 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.

Paying voluntary contributions does not always increase the state pension so, before starting the process, eligible individuals with gaps in their NI record from April 2006 onwards should check whether they would benefit from filling those gaps.

You can find out how to check your NI record, obtain a state pension forecast and decide if making a voluntary contribution is worthwhile by logging into your personal tax account with HMRC.

If you have any questions about paying voluntary national insurance contributions, please get in touch with your Swindells partner who will be able to advise you further.