Voluntary payments allowed

The taxpayer was born in 1931. He worked abroad from 1949 to 1951 while on National Service and then again from 1953 when he was employed by HM Overseas Colonial Service.

In 1979 he applied to pay voluntary class 3 National Insurance contributions which he did for 1977/78 and 1978/79 and for the years to April 1996 when he reached state pension age.

However as he had missing years National Insurance contributions he received a reduced state pension.  He became aware in 2007 that he might be allowed to make up the missing years and 2009 wrote to HMRC asking if he could make those contributions for 1953 to 1977.

HMRC refused his request so he appealed.

The issue before the First-tier Tribunal was whether the taxpayer’s ignorance or error in failing...