Not enough Class 2 NI

The taxpayer became self-employed in 1971. Between 1975 and 1996, he failed to pay his Class 2 National Insurance contributions.

In 2008, he lodged an appeal, contending that he had made some payments of contributions that HMRC had not recorded.

After 6 April 1975, for a tax year to count towards basic state pension 50, National Insurance contributions had to be paid. From 6 April 1978, 52 contributions had to be paid.

The taxpayer claimed he had not received any of the notices issued by the Commissioners. He suggested the stamps may have fallen off the cards or been lost in some other way.

The tribunal said that the taxpayer’s confusion was understandable, but it could find no evidence of errors in the HMRC’s schedule of payments.

The taxpayer’s appeal was dismissed.

Issue: 4247 / Categories: Tax cases , Income Tax