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<p>There is a range of guidance available to help a person understand the implications
of not paying national insurance. A person’s record can be made up of national insurance
contributions and credits from a variety of sources. When these are posted to the
individual’s contributions record after the end of the tax year the individual may
have insufficient contributions on their account for that year to qualify for certain
benefits. These gaps in a person’s national insurance contributions record may be
filled by the payment of voluntary Class 3 contributions. <br> HM Revenue and Customs
has published guidance on GOV.UK that explains when the payment of voluntary Class
3 contributions may be beneficial, eligibility, rates and how and when to pay. This
is available to view here: <a href="https://www.gov.uk/voluntary-national-insurance-contributions"
target="_blank">https://www.gov.uk/voluntary-national-insurance-contributions</a></p>
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