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08 March 2011
Is it correct that, unlike demands for payment of tax, National Insurance contribution arrears are limited to six years?
My understanding is that if National Insurance contributions have been underpaid by an employer HMRC can only request payment for the current year and the past six years.
Can readers confirm that my understanding is correct and confirm why so that I can use this argument when dealing with HMRC?
I am also wondering about the position for the employee when contributions have not been paid or have been underpaid.
For example suppose that the married woman’s reduced-rate contributions had been deducted by mistake over a lengthy period rather than the full main rate having been paid.
I understand that the point of the reduced rate was that the woman would only be entitled to a state pension by virtue of her husband’s contributions. If the correct contributions had been paid there would have been an entitlement to a higher state pension.
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