National Insurance

Introduction to National Insurance

Overview - What National Insurance is, including rates, how benefits and credits are linked and applying for a National Insurance number

Voluntary contributions and topping up

What voluntary contributions are, how to find out if you’ve gaps in your contributions, when and how to top them up and keeping up to date if you live abroad

Paying reduced rate National Insurance

How contributions are affected if you've contracted out of the second State Pension and rules for reduced National Insurance for married women and widows

Refunds, complaints and reporting changes

How to claim if you've overpaid, time limits for claiming, what to do if you want to appeal against an HMRC decision, changes you need to report and how to report them