UK HMRC Voluntary National Insurance

Updated on: Jul 24, 2023

Latest Event


  • Jul. 2023 Extended Deadline
  • On Jul. 20, 2023, UK HMRC said the voluntary national insurance contributions deadline has been extended to Apr. 5, 2025, announced by government Jun. 12, 2023.
  • For individuals who want to fill gaps in NI record from Apr. 6, 2006 to Apr. 5, 2017.
  • Extending the voluntary NI contributions deadline until 2025 means people have more time to properly consider whether paying voluntary contributions is right for them.
  • Ensures no-one need miss out on possibility of boosting state pension entitlements.

On Mar. 7, UK HMRC extended deadline for voluntary contributions.

  • UK HMRC extended voluntary national insurance deadline to Jul. 31, 2023 as per the written ministerial statement, following public concerns over original Apr. 5, deadline.
  • Follows UK HMRC Nov. 2022, updated the national insurance manual, see #154965.
  • Summary
  • Applies to those with national insurance gaps from Apr. 2006; voluntary contributions were due to rise Apr. 6, 2023, but payments by Jul. 31 will be at 2022-23 lower rate.
  • As part of new state pension transitional arrangements, taxpayers have been able to make voluntary contributions to any incomplete years between Apr. 2006-Apr. 2016,
  • UK HMRC urged taxpayers to address any gaps to help increase their state pension.
  • Eligible taxpayers can check their national insurance record and obtain a state pension forecast, to decide whether a voluntary national insurance contribution is worthwhile.
  • Jul. 2023 Extended Deadline
  • On Jul. 20, 2023, UK HMRC said the voluntary national insurance contributions deadline has been extended to Apr. 5, 2025, announced by government Jun. 12, 2023.
  • For individuals who want to fill gaps in NI record from Apr. 6, 2006 to Apr. 5, 2017.
  • Extending the voluntary NI contributions deadline until 2025 means people have more time to properly consider whether paying voluntary contributions is right for them.
  • Ensures no-one need miss out on possibility of boosting state pension entitlements.
Regulators
UK HMRC
Entity Types
CNSM; Corp
Reference
PR, 7/20/2023; PR, 3/7/2023
Functions
Accounting; Financial; HR; Legal; Reporting; Tax
Countries
United Kingdom
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
EMEA
Rule Date
Mar 7, 2023
Effective Date
Apr 5, 2025
Rule ID
165480
Linked to
N/A
Reg. Last Update
Jul 20, 2023
Report Section
UK