The government has extended the voluntary National Insurance deadline to 31 July 2023 to give taxpayers more time to fill gaps in their National Insurance record and help increase the amount they receive in state pension. See our earlier news story.
HMRC have now published a tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their state pension.
Related content from Claritax Books
The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.
