800,000 Self-Employed People Have Gaps in Their State Pension — Check Now

Why HMRC is contacting self-employed taxpayers

If you're self-employed and you receive a letter from HMRC in the coming weeks about your National Insurance record, don't ignore it. HMRC has confirmed it is writing to affected taxpayers to flag missing qualifying years for State Pension purposes — and the numbers involved are significant, with around 800,000 self-employed people believed to have gaps in their record.

A "qualifying year" is a tax year in which you've paid (or been credited with) enough National Insurance contributions to count towards your State Pension. Generally, you need 35 qualifying years for the full new State Pension, and at least 10 to get anything at all.

Who's most likely to be affected

Gaps tend to build up during periods of low or irregular income — which makes this especially relevant for:

• Freelancers and content creators whose income fluctuates year to year.

• Sole traders who've had a lean year or started trading partway through a tax year.

• Landlords and other self-employed individuals whose main income doesn't always flow through PAYE.

• Anyone who's moved between employment, self-employment, and periods of no work.

How to check and fix any gaps

Voluntary Class 2 and Class 3 National Insurance contributions are currently available to plug missing years going back to 2015/16 — though this window won't stay open indefinitely.

Practical steps:

• Check your State Pension forecast and NI record online via your personal tax account.

• Identify which specific tax years show as "not full" and why.

• Get a cost comparison of filling those gaps with voluntary Class 2 or Class 3 contributions.

• Consider the payback period — a relatively small voluntary payment can add meaningfully to guaranteed lifetime pension income.

FAQ

How do I know if I have a gap? Check your State Pension forecast on gov.uk, or ask your accountant to review it alongside your tax records.

How far back can I pay voluntary contributions? Currently as far back as the 2015/16 tax year, though this is time-limited.

I haven't had a letter — should I still check? Yes. HMRC's letters won't reach everyone with a gap.

Jackson Lee Accountants works with self-employed clients, freelancers, and content creators across Bury, Greater Manchester, and Lancashire, and we're happy to help you make sense of your National Insurance record. Get in touch with us (https://www.jacksonleeaccountants.co.uk/contact-me) to talk it through.

Source: Ross Martin: HMRC writes to self-employed taxpayers about NI gaps (https://www.rossmartin.co.uk/sme-tax-news/9047-hmrc-writes-to-self-employed-taxpayers-about-national-insurance-gaps)

Need a hand with this? We're accountants in Bury, and our self assessment tax return service covers it for a fixed fee.

Talk it through with us

If this affects you, book a free, no-obligation 30-minute chat by phone, Teams or at our Bury office, or see your fixed fee online in 2 minutes. Prefer to talk now? Call 0161 327 0047.