National Insurance gaps - confusing advice from HMRC

molerat

With the information provided from a SP forecast it is all down to fairly straightforward maths which is why a spreadsheet can figure it out pretty quickly.

If you strip out the inflationary increases since April 2016 from £181.73 that leaves £138.78 as the 2016 starting amount.  The new scheme calculation would be 30/35ths of £155.65, £133.41, less COPE of £12.31 = £121.10 which is not the figure calculated above so the starting amount must be the old calculation which would be 30/30ths of £119.30 plus S2P, £138.73 - £119.30 leaves £19.48 S2P.  You cannot use more than 30 pre 2016 years for the old scheme and 35 for the new.  Buying 2015-16 would add nothing to the old scheme starting amount calculation but would add £4.45 to the new taking it to £125.55 which is still below the old scheme amount.