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HM Revenue and Customs Update

Statement made on 12 June 2023

Statement UIN HCWS843

Statement

The government intends to extend the deadline for eligible individuals to retrospectively fill gaps in their National Insurance record for the period covering April 2006 to April 2016. The current 31 July 2023 deadline will be extended to 5 April 2025.

This extension will also apply to contributions relating to all years which would reach their payment deadline before 5 April 2025, including tax years 2016 to 2017 and 2017 to 2018. All relevant voluntary National Insurance contributions (NICs) payments will be accepted at the rates applicable in 2022 to 2023 until 5 April 2025.

This extension means that people will have more time to fill gaps in their National Insurance record that may increase the amount they receive in State Pension.

Furthermore, HMRC and DWP are taking the opportunity through the extension period to make improvements to the digital service, with the intention that ultimately the majority of customers should be able to complete the process online. Further announcements will follow in due course.

Statement from

Treasury

Linked statements

This statement has also been made in the House of Lords

Treasury
HM Revenue and Customs Update
Baroness Penn
The Treasury Lords Minister
Conservative, Life peer
Statement made 12 June 2023
HLWS831
Lords