Missing NI contributions

The taxpayer worked in the UK from 1962 to 1990 when he moved to Australia. He wrote to the Department for Work and Pensions (DWP) in 2012 to enquire about his state pension entitlement because he was not receiving the full amount.

The DWP provided him with a copy of his National Insurance (NI) record which had some periods missing. He passed the document to HMRC. The department found no trace of contributions for the missing periods and confirmed the record.

A Revenue officer later found 13 class 1 NI payments not previously recorded. They were added to the record – which the taxpayer contended was still incorrect. The matter went to the First-tier Tribunal.

The tribunal sympathised with the taxpayer but said the onus was on him to provide evidence that the taxman’s view was wrong (under Social Security Contributions (Decisions and Appeals) Regulations SI...