HMRC Contacts Self-Employed People About National Insurance Gaps

HMRC is contacting some self-employed people about gaps in their National Insurance records that could affect their State Pension.

If you receive a letter from HMRC, it is important to check your National Insurance record and State Pension forecast.

Who could be affected?

The issue affects some people who were self-employed between 2015 and early 2024. HMRC estimates that up to 800,000 taxpayers could be affected.

Some people may be able to make voluntary National Insurance contributions to fill missing years, potentially going back to the 2015–16 tax year.

What should you do?

If you receive a letter, check:

• Your National Insurance record
• Your State Pension forecast
• Whether you have any missing qualifying years
• Whether filling those gaps would increase your State Pension

You can check these details through your Personal Tax Account on GOV.UK.

You may not need to pay

Receiving a letter does not necessarily mean you need to make additional contributions.

If you already have enough qualifying years to receive the full State Pension, paying to fill further gaps may not provide any additional benefit.

Why does this matter?

There are normally time limits for making voluntary National Insurance contributions. However, HMRC’s current exercise may allow some affected individuals to address gaps dating back to 2015–16.

If you receive a letter and are unsure whether making voluntary contributions would benefit you, consider reviewing your position before making any payment.