Key Points
- HMRC has issued an update urging certain National Insurance (NI) taxpayers to check their details and ensure contributions are correctly recorded, as these determine state pension entitlement.
- The full new state pension is currently £230.25 per week, requiring typically 35 qualifying years of NI contributions; a minimum of 10 years is needed for any pension.
- Labour MP Juliet Campbell questioned Chancellor Rachel Reeves via written parliamentary inquiry on the operational capacity of service teams handling A1 certification applications.
- MP Campbell also asked when A1 processing times would return to standard service levels.
- Reports from October 2025 highlighted seven-month delays in A1 certificate processing.
- A1 certificates prove UK NI contributions are paid by self-employed workers in EU countries, EEA, or Switzerland.
- Treasury minister Dan Tomlinson confirmed an April deadline for HMRC to meet service level agreements (SLAs) on A1 certificates: 80% of online applications within 15 days, 80% postal within 40 days.
- HMRC has implemented a strategy to stabilise performance and expects to meet SLAs by the tax year-end.
- Minister Tomlinson advised submitting A1 applications online for faster processing, via the Government website, not more than 12 months before work abroad starts; identity verification may be required.
- Gaps in NI records can be checked online via GOV.UK, with options to pay voluntary contributions to boost pension forecasts.
Wales (The Wales Times) February 17, 2026 – HMRC has issued a critical two-month warning to National Insurance taxpayers, emphasising the need to verify personal details and contribution records ahead of an April deadline for service improvements. This alert, highlighted in recent media coverage, underscores the direct link between accurate NI records and state pension entitlements, amid ongoing concerns over processing delays for essential A1 certificates.
- Key Points
- What is the latest HMRC update on National Insurance paperwork?
- Who is Labour MP Juliet Campbell and what did she ask Chancellor Rachel Reeves?
- What are A1 certificates and why are they delayed?
- What is HMRC’s April deadline and recovery plan?
- How do National Insurance records affect your state pension?
- What steps should taxpayers take now?
- Background on related delays and government responses
What is the latest HMRC update on National Insurance paperwork?
Treasury minister Dan Tomlinson provided the key update on documentation being sent to specific NI contributors. As reported in WalesOnline, he stressed the importance of checking that NI information is up to date and contributions are properly logged, as these records dictate eligibility for the state pension. The full new state pension stands at £230.25 weekly, with 35 qualifying years typically required for the maximum amount and at least 10 years for any payment, according to official guidelines.
This reminder comes as HMRC ramps up efforts to address backlogs, with Mr Tomlinson confirming an April target for restoring standard processing times. Taxpayers are encouraged to access their records promptly via the GOV.UK online service, which shows payments up to the current tax year start (6 April 2025), credits received, and gaps in qualifying years.
Who is Labour MP Juliet Campbell and what did she ask Chancellor Rachel Reeves?
Juliet Campbell, Labour MP for Broxtowe, raised concerns through a written parliamentary question to Chancellor Rachel Reeves. As detailed by WalesOnline reporter(s), Ms Campbell inquired whether the Chancellor had assessed the operational capacity of HMRC teams handling A1 certification applications. She further sought details on when processing times would “return to the standard service level”.
These questions were prompted by significant delays reported in October 2025, where A1 applications faced up to seven-month backlogs. Equity, a performers’ union, echoed these issues in a letter to HMRC dated around October 2024, demanding urgent resources to clear the backlog and prioritisation for imminent overseas work, citing cases of withheld pay causing financial hardship from January to April 2025.
What are A1 certificates and why are they delayed?
A1 certificates are vital documents proving that self-employed UK workers will continue paying UK NI contributions while working in an EU country, the European Economic Area, or Switzerland. Delays in issuance have disrupted overseas employment, as highlighted in multiple reports.
In response to Ms Campbell’s query, Minister Dan Tomlinson outlined HMRC’s service level agreements: processing 80% of online A1 applications within 15 working days and 80% of postal ones within 40 days. He stated:
“HMRC has initiated a strategy to stabilise performance and anticipates meeting its SLAs by the close of the tax year”.
Earlier similar issues saw HMRC attribute delays to a surge in applications, deploying extra resources for recovery, though average times were not specified then.
What is HMRC’s April deadline and recovery plan?
The two-month warning points to an April 2026 deadline for HMRC to fully meet A1 SLAs, as confirmed by Mr Tomlinson. He remarked:
“The service-level agreement (SLA) for A1 certificates aims to process 80 percent online applications 15 days, 80 percent postal applications 40 days”.
HMRC’s plan includes stabilising operations through additional resources, with expectations of compliance by tax year-end. Practical advice from the minister includes:
“Customers are encouraged to submit A1 certificate applications online, as these applications are resolved more quickly”.
Applications must be filed via the Government website, no earlier than 12 months before overseas work begins, potentially requiring identity checks like a passport or driving licence.
How do National Insurance records affect your state pension?
Accurate NI records are foundational to state pension calculations under the new system for those reaching pension age post-6 April 2016. Qualifying years—paid contributions or credits—determine the amount: 10 minimum for any pension, 35 for full £230.25 weekly if no pre-2016 record.
Gaps can be filled via voluntary contributions, a push HMRC has promoted; since April 2024, 68,673 years worth £35 million have been bought back. The GOV.UK checker provides forecasts, showing potential boosts from filling gaps back to 2006-2018 (deadline extended to 5 April 2025 for some). Those with forecasts at £221.20 or more weekly may not benefit further.
International contributions from EEA/Switzerland or bilateral agreements can aggregate towards the 10-year minimum via the aggregation principle.
What steps should taxpayers take now?
Taxpayers should immediately check records online at GOV.UK/check-national-insurance-record using a Government Gateway account. This reveals contributions, credits, gaps, and voluntary payment options/costs.
For A1 needs, opt for online submission for speed. State Pension statements forecast entitlements, aiding decisions on voluntary top-ups. With the April SLA target looming, prompt action avoids pension shortfalls or work disruptions.
Background on related delays and government responses
A1 backlogs have persisted, with Equity demanding explanations for long waits and urgent prioritisation in late 2024. HMRC previously tackled similar surges by April 2024 targets, though without average time details. Minister Tomlinson, as Exchequer Secretary and HMRC board chair, oversees broader reforms including tax gap closure and digital upgrades.
Juliet Campbell’s intervention aligns with her parliamentary activity, though no Urgent Questions or bills on this specific issue. Chancellor Reeves faces these queries amid Treasury oversight.
