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25 November 2009
Change in processing of applications to pay voluntary contributions
The legislation relating to individuals who have applied to pay Class 2 voluntary National Insurance contributions and had their application rejected due to not being employed or self-employed 'immediately' before leaving the UK was recently revisited.
This has resulted in a change in the way applications to pay voluntary contributions are processed. Individuals may, if they wish, resubmit their application to HMRC so that the original decision can be reviewed.
They should do this by completing a form CF83 (at the back of form NI38) and submit it with a covering note explaining that they would like their case reviewed.
