Some self-employed taxpayers who made voluntary class 2 National Insurance Contributions (NICs) for 2022/23 have received an unexpected refund from HMRC: this may have been an error.

What is the issue?

  • Voluntary contributions are usually made to enable a taxpayer to secure their entitlement to the State pension, Maternity allowance and employment and support allowance.
  • Taxpayers who have received refunds may now find a gap in their National Insurance (NI) records which could impact their entitlement to these allowances. 
  • The refunds appear to have occurred from an HMRC system error. It has failed to identify that voluntary class 2 NI contributions had been made before the 31 January 2024 deadline (2022/23) causing them to be rejected. 

What should you do?

  • HMRC are currently working on resolving the matter. 
  • Unfortunately, the New digital NI tool is not available to self-employed individuals. 
  • In the meantime, the only way to resolve the issue is for taxpayers to contact the NI contributions office to obtain a payment reference and make a payment using the reference. 

Useful guides on this topic

HMRC launches digital National Insurance payment service
On 29 April 2024, HMRC introduced a new digital service, enabling taxpayers to conveniently check their State Pension forecast and make voluntary contributions to address gaps in their National Insurance (NI) record.

State benefits: Tax-free and taxable
What state benefits are taxable? What state benefits are tax-free?

Pension: Check National Insurance records by 5 April 2025
The government has extended the voluntary National Insurance contribution deadline again, from 31 July 2023 to 5 April 2025. This gives taxpayers more time to fill gaps in their records to maximise their future State Pension benefits.

State Pension Age
The state pension age is gradually being increased. What is the current state pension age? How often is it reviewed?

Personal Tax Account
What is a Personal Tax Account? How do I get one? What can I do with it?

National Insurance: Rates
What are the current National Insurance rates? What rates will apply to next year? 

National Insurance: What's the maximum payable?
How are National Insurance Contributions (NICs) limited? What is the maximum payable? What different rules apply to employment and self-employment income? 

External link

Check your State Pension forecast 

Download the HMRC App