Social insurance · United Kingdom
National Insurance deficiency notice — a gap year on your NI record, not a bill
This letter says a tax year on your National Insurance record is 'not qualifying' — not enough NI was paid or credited for it to count towards the State Pension. It is information with an option to pay voluntary contributions, not a demand.
How serious: routineAlso called: NI deficiency notice, NI gaps letter, Voluntary contributions letter, Class 3 NICs letter
The letter tells you that a specific tax year on your National Insurance record is 'not qualifying': you did not pay or get credited enough NI for that year to count towards the State Pension. It shows the actual amounts paid or credited.
Historically these were automatic 'deficiency notices'. HMRC's manual notes that 'Due to the changes introduced by The Pensions Act 2014 HMRC did not issue DNs to any contributors from 2014 onwards'; today similar letters come from targeted HMRC contact and DWP pension communications.
Nothing is owed. The letter offers a choice: pay voluntary Class 3 contributions to fill the gap, or query the details held on the record. The choice has a time limit, which is the only deadline involved.
Who sends it
HM Revenue and Customs (HMRC), which maintains National Insurance records. The Department for Work and Pensions (DWP) also contacts people about State Pension forecasts.
An HMRC letter about your National Insurance record naming a specific tax year as not qualifying (or as having a gap or shortfall), showing 'the actual amounts paid and/or credited', and offering to 'pay Class 3 NICs voluntarily or query the details held on their National Insurance (NI) record'.
The deadline
No response deadline on the letter, but voluntary contributions for past years are time-limited — gov.uk: 'You can only pay voluntary contributions for the past 6 years. The deadline is 5 April each year.' (e.g. 'you have until 5 April 2032 to make up gaps for the tax year 2025 to 2026')
The letter carries no response deadline. Voluntary contributions for past years are time-limited, though — gov.uk: 'You can only pay voluntary contributions for the past 6 years. The deadline is 5 April each year.' The 6-year window runs from the tax year the gap relates to; for example, 'you have until 5 April 2032 to make up gaps for the tax year 2025 to 2026'.
If you do nothing
Nothing is enforced — no debt, no penalty. The gap simply stays on your record. The risk is long-term: 'you usually need at least 10 "qualifying years"' for any State Pension, so unfilled gaps can reduce or eliminate your entitlement, and once the 6-year payment window for a year passes the gap usually becomes permanent.
How it escalates
- 01The year remains non-qualifying on your NI record.
- 02The window to pay voluntary contributions for that year closes permanently (6 years, deadline 5 April).
- 03Fewer qualifying years can mean a lower State Pension, or none if you end with fewer than 10 qualifying years.
Common questions
Do I owe money?
No. Nothing is enforced and there is no penalty. The letter offers the option to pay voluntary contributions.
What happens if I do nothing?
The year stays non-qualifying. After the 6-year window closes, the gap usually becomes permanent, and fewer qualifying years can mean a lower State Pension.
How long can I fill a gap?
Voluntary contributions can be paid for the past 6 years; the deadline is 5 April each year. For example, gaps for 2025 to 2026 can be filled until 5 April 2032.
Sources
Facts verified against the sources below on 28 August 2026.