Are you under or overpaying National Insurance?

HMRC do keep a record of your National Insurance Contributions, but they do not alert you to under or overpayments.

You may under or overpay in the following circumstances:

• you’re employed and self-employed
• you have two or more employments or directorships
• your work pattern and pay are irregular
• you have gaps in your employment/self-employment record
• you cease or commence a directorship part-way through a tax year.

If you fall into any of the above categories, it maybe worth checking your NI contributions after each tax year.