31 Jul 2026HMRC will write to nearly 800,000 taxpayers who could have gaps in their National Insurance (NI) record. The issue affects taxpayers who became self-employed between 2015 and March 2024. According to HMRC, taxpayers who receive a letter or those who utilise its online pension forecast tool and identify gaps in their NI record 'will be able to make contributions further than the usual six previous tax years and at the original rate'. Gaps in NI records may also have arisen where Class 2 National Insurance contributions (NICs) were paid after the 31 January deadline or where payments were used first to clear outstanding tax liabilities rather than NICs. The letters will be sent to 160,000 taxpayers aged above State Pension age or within two years of State Pension age. These will be sent by summer 2027. HMRC is urging taxpayers to check their Self Assessment tax returns for previous years to confirm if Class 2 NICs have been made.