Deadline for voluntary NIC extended to April 2025

The deadline for voluntary NIC from April 2006 up to April 2017 was originally 5 April 2023. In March, HMRC extended the deadline to 31 July 2023.

Taxpayers now have until 5 April 2025 to fill gaps in their NIC record from April 2006, an extension of nearly two years.

The original deadline was extended to 31 July 2023 and tens of thousands of people have taken advantage to pay voluntary contributions to HMRC. 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; and
• 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 NIC record from April 2006 onwards should check whether they would benefit from filling those gaps.

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

Taxpayers can check their NIC record through their Personal Tax Account.