Nationa Insurance contributions - please help

gregd1975

Looking for some advice please,

I work full time and pay my class 1 NIC's directly through my employer. I have also been doing occasional part time work since 2008 and did not realise I needed to pay Class 2. For info, every year I have been under the low earnings limit and would have been exempt from paying.

I have recently received a letter from HMRC advising I am due to pay Class 2 NIC's backdated to 2008 when I commenced my part time employment. When my oversight came to light late last year I applied for a small earnings exemption but have been told yesterday ( after holding for 90 minutes) that there is currently a 21 week backlog and they have not dealt with this yet.

My question is, legally speaking do I need to pay backdated Class 2 NIC's? During this period I have paid full Class 1's and have no gaps in my history. Also, is there a restriction on how many years HMRC can backdate this?

Thanks in advance for any help

anniecave

I am in the same position, just for the tax year 2014/15. I work full time, have low self-employed earnings, and my exemption certificate expired in April 14.

I have just received a letter for the 2014/15 year. I just phoned up the number on the letter, and they said that NI contribution assessment is being merged in with self assessment for 2015/16 onwards, but for 2014/15 I just need to write to the NI office Newcastle address giving details of my profits for the tax year and asking for the bill to be waived.

Also the pre-recorded information when I called (which says that I still need to download the (now archived) small exemptions certificate application form) is apparently in the process of being amended, and this is no longer required.