Application to pay voluntary

Class 3 National Insurance contributions

About these notes

Getting credits towards your State Pension

These notes will help you decide whether you want to pay
voluntary Class 3 National Insurance contributions. Please read
these notes before you fill in the application form on pages 3
and 4.

Before you consider paying voluntary Class 3 National Insurance

contributions you should consider whether you might be entitled
to National Insurance credits instead.

Why pay voluntary National Insurance contributions?

Gaps in your National Insurance contributions record could
reduce the amount of State Pension you receive when you
reach State Pension age. Voluntary Class 3 National Insurance
contributions can be paid by people who have not paid enough
through their employment, or are not liable to pay any other
class of National Insurance contributions and count towards:
State Pension
Widowed Parents Allowance
Bereavement Payment
Bereavement Allowance

Sometimes you may not pay National Insurance contributions

if you:
are ill
are unemployed
dont work or dont work many hours because you are caring for
someone and you have claimed a benefit as a parent or carer
dont earn enough to pay National Insurance contributions
In many cases the government may give you credits towards
your State Pension for these periods. National Insurance credits
can help maintain your National Insurance contributions
record for some social security benefits and help protect your
entitlement to the State Pension.

For 201516 Voluntary Class 3 National Insurance contributions

are 14.10 a week.

For more information go to

www.gov.uk/national-insurance-credits

You can pay voluntary Class 3 National Insurance contributions if

you are:

Deciding to pay

over 16
not working
not liable to pay Class 1 and/or Class 2 National Insurance
contributions as a self-employed person
a woman who revokes her married womans or widows reduced
rate election part way through a tax year
exempt from paying Class 2 National Insurance contributions as
a self-employed person
You may also be able to pay for periods where you have
been abroad.
You cannot pay voluntary Class 3 National
Insurance contributions:
if you are a married woman or widow who opted to pay
reduced rate National Insurance contributions during the whole
tax year
for the tax year in which you reach State Pension age, or for
any following tax year
if you are self-employed and not exempt from paying
Class 2 National Insurance contributions
for any week that you are entitled to National Insurance credits

Protecting your State Pension

The amount of State Pension you receive depends on the
National Insurance contributions you have paid, or are treated
as having paid, or have been credited with, which make up a
qualifying year.
The government is changing the State Pension from 6 April 2016.
This new State Pension will be for:
men born on or after 6 April 1951
women born on or after 6 April 1953
The changes will replace the current system of basic State
Pension with a single system - the new State Pension. You will
need a minimum of 10 qualifying years to receive any State
Pension from 6 April 2016. National Insurance contributions paid

before 6 April 2016 will be recognised in the new system.

Before you decide to pay voluntary Class 3 National Insurance

contributions, you should get information about your
State Pension entitlement, including the number of qualifying
years you have to date.
To do this:
go to Working, Jobs and Pensions at
www.gov.uk/browse/working/state-pension
if you live in the UK phone the Pension Service on
0845 3000 168, textphone 0845 3000 169
if you live outside the UK phone +44 191 218 3600
For the Pension Service opening hours
go to www.gov.uk/contact-pension-service
The information will be provided on a Pension Statement and
based on the current pension system. If you reach State Pension
age after April 2016 you should wait until Pension Statements for
the new State Pension become available before you decide
whether to pay voluntary National Insurance contributions.

Time limits and higher rates for late payment

You must normally pay voluntary Class 3 National Insurance
contributions before the end of the sixth tax year following the
tax year you are paying for, for them to count towards
State Pension and bereavement benefits. If you pay more than
2 years after the end of the tax year for which you are paying,
you may have to pay at a higher rate.
Due to the changes to the current State Pension for those who
retire after 5 April 2016, HMRC has extended the time limits for
payment to ensure you have enough time to decide if you would
like to pay. For more information, go to
www.gov.uk/voluntary-national-insurance-contributions
/deadlines
To allow for possible delays in bank processing (for which HMRC
is not responsible) please allow at least 5 bank working days for
your payment to reach us. Bank working days are Monday to
Friday excluding bank holidays.

Changes are also being made to the State Pension age.

You may wish to consider how these changes affect your decision

to pay voluntary Class 3 National Insurance contributions.
For more information, go to www.gov.uk/voluntary-nationalinsurance-contributions/deadlines
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HMRC 03/15

How to pay

Refund of voluntary National Insurance

contributions

You can pay voluntary Class 3 National Insurance contributions by:

Direct Debit we will collect National Insurance contributions
from your bank or building society once a month. It can take at
least 21 days to set up a Direct Debit with your bank or building
society. We will write to you to confirm the date of the
first payment.

There is no automatic right to a refund of voluntary Class 3

National Insurance contributions. We can only refund Class 3
National Insurance contributions if:
you were not entitled to pay them
they were paid in error

What to do if you want to pay voluntary National

Insurance contributions
If you decide you want to pay voluntary National Insurance
contributions read the 'How to Pay section below, fill in the
application form, including the preferred method of payment
declaration. If you choose to pay by Direct Debit, also fill in the
Instruction to your bank or building society to pay by
Direct Debit. Keep these notes and return pages 3 and 4 to
HM Revenue & Customs
National Insurance Contributions & Employer Office
Individuals Caseworker
Benton Park View
NEWCASTLE UPON TYNE
NE98 1ZZ
You can tell us about any changes to your circumstances, for
example name and address, online.
Go to www.gov.uk/national-insurance/change-of-circumstance

Payments are made monthly in arrears and will cover National

Insurance contributions for 4 or 5 weeks, subject to the number
of Sundays in the preceding tax month. Depending on the date
you have chosen to start paying National Insurance contributions,
the first payment could be higher as it may cover more than
1 month. We will continue to collect payments by Direct Debit
from your account, on or up to 3 working days after the second
Friday of each month. Please make sure you have enough funds
in your account.
Quarterly bill If you choose to pay quarterly we will send you a
bill every 13 weeks, in July, October, January and April each year.
You can pay your bill at your bank or any Post Office and you will
not be charged for the transaction.
There are special arrangements for people who are abroad, or
are going abroad. This is dependent on your circumstances before
you leave the UK, the country you are going to and the class of
contribution you want to pay.
For more information on paying HMRC, go to
www.gov.uk/pay-voluntary-class-3-national-insurance

Your rights and obligations

Your Charter explains what you can expect from us and
what we expect from you. For more information, go to
www.gov.uk/hmrc/your-charter

This guarantee should be detached and retained by the payer

The Direct Debit Guarantee

Guarantee is offered by all banks and building societies that accept instructions to pay Direct Debits.
This
there are any changes to the amount, date or frequency of your Direct Debit HM Revenue & Customs will notify you
If
10 working days in advance of your account being debited or as otherwise agreed. If you request HM Revenue & Customs to
collect a payment, confirmation of the amount and date will be given to you at the time of the request.
an error is made in the payment of your Direct Debit, by HM Revenue & Customs or your bank or building society you are
If
entitled to a full and immediate refund of the amount paid from your bank or building society.
If you receive a refund you are not entitled to, you must pay it back when HM Revenue & Customs asks you to.
can cancel a Direct Debit at any time by simply contacting your bank or building society. Written confirmation may be
You
required. Please also notify us.

Page 2

Application to pay voluntary

Class 3 National Insurance contributions
Please use capital letters and write clearly in black ballpoint pen.

Instruction to your bank or building society to pay by Direct Debit - at Reference, please enter your
National Insurance number.
Send us pages 3 and 4. Keep the notes on pages 1 and 2. When we receive your reply we will update your
National Insurance account.

Your details
1

Surname

Phone numbers
Home

Mobile

First name(s)
8

Marital or civil partnership status

From what date do you wish to start paying voluntary

National Insurance contributions? See How to pay on
page 2 for more information about payments
DD MM YYYY

Title Mr, Mrs, Miss, Ms or other

National Insurance number

Date of birth DD MM YYYY

Address

Postcode

Do not detach

Instruction to your bank or building society to pay by Direct Debit

Please fill in this form in capital letters using a black ballpoint pen and send it to HM Revenue & Customs,
NIC&EO, Individuals Caseworker, Benton Park View, NEWCASTLE UPON TYNE, NE98 1ZZ.

Name(s) of account holder(s)

Service user number

9 9 1 1 3 3
Bank/building society account number

Reference

Branch sort code

Instruction to your bank or building society

Please pay HM Revenue & Customs Direct Debits from the

account detailed in this instruction, subject to the safeguards
assured by The Direct Debit Guarantee. I understand that this
instruction may remain with HM Revenue & Customs and, if so,
details will be passed electronically to my bank/building society.

Name and full postal address of your bank or

building society
To: The Manager

Bank/building society

Signature

Address

Date DD MM YYYY
Postcode

Banks and building societies may not accept Direct Debit instructions for some types of account

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10

How to pay

Tell us about the work you do or have done before

the date you wish to start paying voluntary
National Insurance contributions.
Please tick the appropriate box(es)?

I wish to pay by Quarterly bill

Go to Declaration

I wish to pay by Direct Debit

Employed?

Please fill in the Direct Debit instruction on page 3. Banks and

building societies may not accept Direct Debit instructions

from DD MM YYYY

for some types of account.

to DD MM YYYY

Declaration
This is my application to pay voluntary National Insurance
contributions. I would like to pay by the method selected
above. I have read and understand the following:
voluntary National Insurance contributions count towards
State Pension, Widowed Parents Allowance, Bereavement
Allowance and Bereavement Payment

I am under no legal obligation to make voluntary National
Insurance contributions
if I pay less than 52 weeks of voluntary National Insurance
contributions, in any 1 tax year, you may automatically stop
sending me quarterly bills
if
I do not pay 2 quarterly bills in succession you may
automatically stop sending me quarterly bills

Self-employed?
from DD MM YYYY

to DD MM YYYY

Unemployed?
from DD MM YYYY

Tick this box if you receive or have received

Child Benefit, otherwise leave blank.

to DD MM YYYY

Signature(s)

Non-employed?
from DD MM YYYY
Date DD MM YYYY

to DD MM YYYY

What to do now
Detach your completed form on pages 3 and 4 and send it to:
HM Revenue & Customs
National Insurance Contributions & Employer Office
Individuals Caseworker
Benton Park View
NEWCASTLE UPON TYNE
NE98 1ZZ

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