As explained in some detail in our update last month (link), there is an upcoming deadline for individuals to make up gaps in their National Insurance (NI) contribution record, dating back to the 2006/07 tax year. An individual’s NI contribution record affects their state pension entitlement, as well as certain other benefits.

The deadline to make voluntary ‘top-up’ contributions was 5 April 2023, but the Government has now announced an extension to 31 July 2023.

Please refer to our original article for planning points that you may want to consider. Our team will always be pleased to assist with additional guidance if requested.