HMRC Admin 32 Response

Hi,
If you have already received confirmation to make payments for past years you should make you payment before 5 April 2025. You may not be able to make a payment after this period for any of the tax years before the 2019 to 2020 tax year after this deadline and any tax year after may be subject to an increase in price.
Thank you.

Hi gerbenxxx,
Please complete the CF83 for your periods spent outside the UK and submit this as soon as possible. Please read the online document NI38 on the gov.uk website before making your application to see if you are eligible to apply. 
We need your CF83 form to be submitted by 5 April 2025 for you to receive the most benefit from the application process. If we receive your CF83 form after this deadline we can only provide you with payment details for tax years as far as back as the 2019 to 2020 tax year.
If you are over state pension age the International Pension centre will need to process your application and you should instead call +44 (0) 191 218 7777
We cannot accept a payment for any tax year before 6 April 2006. Any payments you do make for any tax year prior to this date will have no benefit to your pension. 
You can make payment for tax years between the tax year you turn 16 and the tax year you turn state pension age, payments made for tax years outside of this range will not benefit your pension. 
For any tax year you spent in the UK after 5 April 2006, you can gain further information and payment details from the National Insurance team by contacting them below
National Insurance: general enquiries
Before you make a payment, we highly recommend you gain confirmation from the Department for Working Pensions that making payments will increase your state pension.
If you are outside the UK you can call the international pension centre on +44 (0) 191 218 7777.
If you are in the UK and under State Pension Age you can call the Future Pension Centre on 0800 731 0175, or if you are in the UK and over State Pension Age you should call the State Pension Helpline on 0800 731 0469.
Thank you.
 

Hi,
For any applications processed by HMRC after 5 March, you will be given 31 days to pay. To clarify this, it means any application processed after this date, including those processed after the deadline date. 
What we mean by ‘Application Processed’, is the date that we deal with your application and send you confirmation of the decision. 
As a further example, if we received an application before the deadline, but do not process it until after, say the 20th April 2025, then we will issue a decision notice on the same day and the 31 days will apply from this date meaning that you would have until the 21st May 2025 to pay. 
Thank you.
 

Hi,
The ‘Checking this tax year’ message usually indicates a gap in your record where you may have been self-employed. 
Weather you were self-employed during these tax years or not, you need to firstly check with the State Pension Helpline on 0800 731 0469. They will check your calculation and inform you if making a payment for those tax years it would benefit your State Pension. If they agree that it will benefit your State Pension, you will then need to contact the National Insurance Helpline on 0300 200 3500. They will give you payment details either at the class 2 or class 3 rates depending on which you are eligible to pay.
Thank you.

Hi,
The Department for Work and Pensions cannot advise if you are entitled to pay Class 2 National Insurance, so where periods exist where you were self-employed, they will normally refer you to HMRC to confirm if the year is available to pay and what rate would apply.
HMRC can only advise you which gaps in your National Insurance record are available to pay, what rate applies and how much it would be to fill the gap. Note that not all gaps need to be paid to reach a full State Pension. For example, if you have 10 years unpaid/part-paid but only need 5 years for a full pension, you would only pay 5 years.
As HMRC does not have access to the State Pension Forecast, only the DWP can confirm the exact number of years needed for a full pension. Once you have this information, you would then pay the required number of years to ensure you reach the full pension. 
I would recommend speaking to DWP Future Pension Service again. As their lines are exceptionally busy just now, the DWP have released a ‘Contact Us’ form where you can request a callback from the Future Pension Service. You can find this form here Contact the Future Pension Centre - GOV.UK, by clicking the link ‘Call Back Request Form’. As stated, if you submit a request by the deadline date 05 April 2025 you will still have the opportunity to pay any voluntary National Insurance Contributions. 
Thank you.

Hi,
If you have not done so already, you need to register as Self-employed with National Insurance. Usually, a self-employed person pays National Insurance Contributions through Self-assessment. However, those who meet the conditions to be subject to Class 2 contributions through land and property (landlords), pay direct to National Insurance and will be sent a Class 2 NIC payment request annually. This will be issued in the October following the end of the tax year the Class 2 was due and will include all the details you need to make your payment. 
You first need to read NIM74250 to decide if you meet the conditions to be self-employed if you have not already registered.
You can register as self-employed for land and property by using CWF1 through the gov.uk website, it is quick and easy to complete and submit the form online or you can call 0300 200 3500 to register over the phone.
Thank you.

Hi,
You should contact our Self-employment team if you think your NI record is incorrect.
Self Assessment: general enquiries
Thank you.

Hi,
After the 2015 Pension Review when the government introduced the New State Pension, they confirmed that the number of years required for a full State Pension under the new regulations would be 35, however this is only true for those people whose National Insurance Record started from 6th April 2016 and so are entirely subject to the new regulations only, ie those people that turn 16 from this date. 
Anyone that turned 16 prior to this will be subject to both the old and new regulations. This means that the number of years required for a full State Pension varies from person to person and is calculated entirely based on your own National Insurance record. In some cases, people may need less than 35 years to reach a full pension, in other cases people may need more. 
The only way to find out the exact number of years you need is to get a pension forecast. If the forecast confirms that you have reached, or will reach, the full State Pension with only 32 qualifying years, then this will be correct.
More information on the New State Pension can be found here:
Your State Pension explained
Thank you.

Hi,
For advice and information about how many years and which years you need to pay to get the maximum state pension entitlement you can, you must speak to the DWP.
In the meantime HMRC will respond to your CF83 application to provide you with amounts you would need to pay if you wish/need to pay for the tax years you have been overseas.
As long as we have received a CF83 application before the 5 April 2025 you will still be able to pay voluntary contributions after the deadline of the 5 April 2025.
However, you will have a 4 week timeframe to be able to pay after 5 April 2025. For example, if we issue you a response to your CF83 application on 20 April 2025, you will have until 20 May 2025 to pay.
Thank you.

Hi Tfs5216 frere-smith,
Please contact our National Insurance team for advice.
National Insurance: general enquiries
Thank you.