Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: How to buy missing years of NI self employed, after retirement age.

    I have a similar question, and the response ahove and the attached guidance are not clear to me. I have seen the HMRC guidance statement that “Class 4 NI does not count toward the State Pension.” However, I have also seen statements to the effect that (i) if you have paid Class 2 NI for a tax year, then that tax year is a qualifying year for State Pension purposes and (ii) “ If your profits are £6,725 or more a year: Class 2 contributions are treated as having been paid to protect your National Insurance record. This means you do not have to pay Class 2 contributions. If your profits are more than £12,570 a year, you must pay Class 4 contributions.”. These two statements together would indicate that, if you paid Class 4 contributions for a year, you are treated as having paid Class 2 contributions for that year, and the relevant year should therefore be a qualifying year. Can you please clarify this? Specifically, if one has paid Class 4 NI in a tax year due to a high level of self-employment income, is the relevant year a qualifying year for State Pension purposes? In my particular circumstances, I paid large amounts of Class 4 NICs in certain tax years, but they are showing as non-qualifying years on my record. Before making voluntary Class 3 contributions in respect of those years, I want to be sure that there wasn’t a mistake such that I should have been given credit for those years. Thank you.