HMRC statement

Tancred

I received a statement from HMRC which says that I have 27 qualifying years on the basis of my NI record. However, when I looked at the list of tax years there are three (of the 27) which are marked 'too late to pay'. Two of these years was when I was student. I assume that these 'too late to pay' years do not count as qualifying years because I did not pay enough NI contributions, yet when I phoned HMRC to request a clarification they insisted that I still have 27 qualifying years up to now at my current age of 45. How can that be?

SnowMan

Potential qualifying years are the tax year in which you reached 16 and then all subsequent years.

You will have got credits automatically for the tax year in which you reached 16 and the two following years.

So that is potentially 30 qualifying years (the tax year you attained 45 being the 30th).

So if you are missing 3 years, that leaves 27 qualifying years to date.

Tancred

SnowMan wrote: »

Potential qualifying years are the tax year in which you reached 16 and then all subsequent years.

You will have got credits automatically for the tax year in which you reached 16 and the two following years.

So that is potentially 30 qualifying years (the tax year you attained 45 being the 30th).

So if you are missing 3 years, that leaves 27 qualifying years to date.

Thanks for your excellent explanation!