Taxpayers have until 5 April 2025 to take advantage of a limited-time opportunity to top up their state pension by making backdated National Insurance Contributions (NICs), according to leading audit, tax and advisory firm Blick Rothenberg.
The government previously extended the deadline to allow individuals to fill in gaps in their NIC records for any tax year from 2006 onwards. Ordinarily, taxpayers can only make voluntary contributions for the past six tax years.
Robert Salter, Director at Blick Rothenberg, said the extension offers a vital opportunity for those with incomplete contribution histories. “This easement is designed to help ensure that people who have missing NIC histories — perhaps due to time spent living overseas or caring for children without claiming child benefit — can still make voluntary contributions to maximise their future state pension.”
A full state pension typically requires 35 qualifying years of NICs. While many UK residents achieve this automatically through employment or benefit claims, others — such as those who have worked abroad, been self-employed and paid via dividends, or earned income from property — may fall short and could benefit from making voluntary top-ups.
Salter cautioned, however, that “voluntary contributions won’t be appropriate for everyone. There is no one-size-fits-all answer.” He advised individuals to first review their own NIC records and state pension forecasts to make an informed decision.
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