These must be paid within 6 years of the tax year which the gap has occurred in and can also be made after the member has reached SPA, but only in relation to gaps before SPA.

If an individual makes a payment in respect of a gap in contributions that occurred in the previous two tax years, then they will pay the rate that applied for the tax year in which the gap occurred.

If the payment is in respect of a tax year more than two years previously, the rate will be the one applicable in the tax year of payment.

People who were caught by the change with the new state pension have an extended time period to make payments for gaps between 2006/07 and 2015/16 as long as:

• The member reaches SPA on or after 6^th April 2016 and
• The payment is made by 5^th April 2023