.png)
.png)
The Chancellor of the Exchequer was asked in a written parliamentary question how many National Insurance contributions deducted from pay and recorded on form P14 were not credited to NI accounts in each year since 5 April 2004; and what the monetary value is of the contributions yet to be credited.
In reply, the Exchequer secretary, David Gauke, gave availadetails (see box below. (The figures for 2009/10 were not yet available.)
In brief, HMRC explain that National Insurance non-matches occur when employers have not completed the P14 form correctly (errors in the NI number, for example), so the department is unable to match the number to the employee.
The NI in such cases is placed in a suspense account and Revenue staff members manually intervene to match the records where possible. This will usually involve contacting the employer and having them correct the mistake.
The Department for Work and Pensions writes to individuals as they approach retirement to tell them to obtain a pensions forecast and check National Insurance payments.
‘No one should have a reduced pension as a result of uncredited contributions,' said HMRC. ‘We write to people where we see there is a gap in their contributions, and if they contact us to report a gap we deal with the situation immediately. It is nonsense to suggest that millions of people lose out.’
| Unmatched P14s | Value (£) | |
| 2004/05 | 1,839,143 | 263,101,931 |
| 2005/06 | 2,016,761 | 289,212,918 |
| 2006/07 | 1,974,081 | 278,618,228 |
| 2007/08 | 1,947,065 | 258,603,899 |
| 2008/09 | 1,542,773 | 194,623,653 |
