Date Posted: 19 June 2023
The deadline to fill gaps in NIC records from April 2006 to April 2016 is extended to 5 April 2025. Voluntary NIC payments will be based on 2022/23 rates. The previous deadline was 31 July 2023.
Extending the deadline until 2025 benefits individuals born after 5 April 1951 (men) and 5 April 1953 (women) by increasing their state pension entitlement.
The government plans to improve the digital service provided by HMRC, allowing most individuals to complete the process online.
Taxpayers can currently view their NIC history and payment amount online, but everyone must call HMRC for a payment reference. The government aims to introduce an online payment system that automatically matches payments to the relevant NIC record.
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