Hi,
Conditions for receiving the State Pension have changed since April 2016. Customers should make sure that they will benefit before deciding to pay voluntary Class 3 contributions for future years or make up the gap in their NICs.
You will need to provide confirmation from the Department for Work and pensions that these years will not increase their state pension entitlement.
All requests for refunds must be in writing:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
Please note that:
• Once you have made a request for a refund you will not be able to withdraw it.
• If you receive a refund you will not be able to pay this year again in the future.
The latest information is available at:
Voluntary National Insurance
Thank you.