Individuals are required to inform HMRC that they have become self employed by completing CWF1. If they failed to do this, they could have gaps in their NIC record, even where they completed the self-employed pages of the self assessment (SA) tax return. This could affect the amount of state pension they receive.  

HMRC says that it has resolved this issue for 2024/25 onwards and that it is taking the following action in relation to earlier years: 

• HMRC will write to the estimated 160,000 affected taxpayers aged above state pension age or within two years of state pension age. The letters will be sent by summer 2027. Taxpayers above state pension age may also receive pension arrears.  Other impacted taxpayers will not receive letters before spring 2027.   
• HMRC will upgrade the Check your state pension forecast tool so that taxpayers affected by this issue can identify any gaps in their NIC record and make voluntary contributions.  

HMRC says that taxpayers who receive a letter, or who use the online pension forecast tool and identify gaps in their NIC record, "will be able to make contributions further than the usual six previous tax years and at the original rate". HMRC is not actively seeking to collect any unpaid NIC.  

Taxpayers are asked not to contact HMRC or the Department of Work and Pensions at this stage. Instead, taxpayers can check their SA tax returns for previous years, and in their online account, to confirm if class 2 NIC have been made.