Act Not to plug any National Insurance gaps

Posted by jonathanfullarton - February 16, 2023 10:01 am Act fast to plug any National Insurance gaps by 5 April 2025

Deadline extended again

You now have until 5 April 2025 to address any gaps in your National Insurance Record as far back as April 2006.

This second deadline extension provides individuals with more time to address any gaps.

Checking your NI records

It is advisable to check your National Insurance (NI) records to check whether you have any gaps in your National Insurance records prior to the end of July this year to take advantage of an exceptional period of time to put right any gaps in your NI record. 

As a rule, you can normally only plug any gaps in your NI records for the previous six tax years.  However, the rules were extended with the result that prior to the new 5 April 2025 deadline you can plug any NI gaps as far back as April 2006.  Thereafter, however, the ruling will revert to the six tax year period meaning that from 6 April 2025 you will only be able to make contributions as far back as the 2017/18 tax year.

Why do NI gaps matter?

Gaps in your NI record may affect your entitlement to a state pension, as well as other benefits.  Simply put, if you have not contributed enough NI prior to reaching state pension age you may not be able to claim a state pension or be able to claim the full amount. 

Why you could have gaps in your NI

You may have gaps in your National Insurance record if:

  • you were employed but were on low earnings
  • you were unemployed, but you did not claim any benefits
  • you were self-employed but due to having small profits you did not make sufficient NI contributions
  • you were living or working outside the UK

What to do if you have gaps in your NI record

If you have gaps in your NI record, you can decide whether to make voluntary contributions to make up the missing amount.  In addition, you should also check to see if you qualify for any NI credits, which is another way to make up any NI gaps you may have.  To check your eligibility for NI credits and to find out more information visit the GOV.UK website.

Where you have received NI credits in the past you should also check that these are logged correctly in your NI record and, if not, contact HMRC to address any errors.

Seeking pension advice

There is more information available on MoneyHelper’s Pension Wise website,  a service backed by the government.

You may also wish to consult a pension advisor for specialist pension advice before making any NI payments but do ensure you allow time to do so before the 31 July deadline.