Further NICs permitted

The appellant was an Australian citizen who worked in the UK from 1988 to 1991.

He realised in 2008 that he could make additional UK National Insurance contributions (NICs). He completed a form CA5603 and sent it to HMRC – who issued a forecast of his UK state pension

The appellant said he did not receive the notice and the Revenue did not retain a copy.

Nothing further happened until 2010 when the appellant contacted the tax department which wrote to him the following year inviting him to make voluntary class 3 NICs going back to 2004/05.

The appellant made the payments and asked if he could make contributions for earlier years. HMRC said he could not make voluntary class 2 payments because the time limits had expired.

The taxpayer appealed.

The First-tier Tribunal remarked that the appellant had taken the positive step of contacting the...