Readers’ forum: Obtaining a 35th qualifying year for state pension purposes

My client runs a small business through his personal service company. He draws a salary of just over the class 1 National Insurance contributions (NIC) lower earnings threshold (LEL) thereby obtaining credits towards his state pension which he will qualify for from mid-September 2023.

According to his National Insurance record and assuming he continues to draw a salary of at least the LEL then up to and including the 2022-23 tax year he will have 34 years of full contributions.

However 35 years are needed to obtain the full state pension and he will cease to be liable to pay NICs part way through 2023-24.

His contribution record shows that there were a few years (2012-13 was the most recent) when no contributions were made but for which a voluntary contribution (£800.80 at present rates) could be made by 5 April 2023. This would increase the...