HMRC

tillie110280

My husband is self employed and has been since about 2005! Previously he was paid via PAYE. He received a notice in this morning demanding payment for National Insurance contributions dating back to 1995. Surely this cannot be right? Can anyone give advice please! 

General_Grant

Did he begin self-employment on 9 January 2005?

tillie110280

It would in and around that date - he can’t remember exactly! 

He only has his records going back 6 years! 

Brynsam

If his earnings were high enough to require him to pay NI from the time his self employment began, did he actually pay it?

Have he had any previous correspondence from DWP about unpaid NI?

tillie110280

Brynsam said:

If his earnings were high enough to require him to pay NI from the time his self employment began, did he actually pay it?

Have he had any previous correspondence from DWP about unpaid NI?

As far as he can remember he has - his records dating back 6 years show that he has!
This is the first letter he has received! 

Savvy_Sue

So what records does he have of payments being made?

Dazed_and_C0nfused

He might have been paying Class 4 National Insurance through Self Assessment but for a long time Class 2 National Insurance was paid separately to Self Assessment.

Since 2015 (I think) it has been included as part of your Self Assesment bill.  Providing you had registered separately with the National Insurance part of HMRC.

It is Class 2 NIC which counts for State Pension purposes so not paying could leave him with a much reduced State Pension.

General_Grant

Are people noting that the date periods for which payment is being requested are both prior to the time that he was self-employed but relate to when he was in PAYE-type employment and therefore an employer should have deducted and passed NI contributions to HMRC?
Perhaps HMRC believe they have evidence of other self-employment.

glider3560

Can you share the "notes overleaf", and "page 2"?  There's no indication on this letter of what class of NI they are collecting, so we can't know whether they are for self employment, or through employment.

tillie110280

It is Class 2 they are chasing! But as head been mentioned they are chasing him for a period when he was employed rather than self-employed! 

General_Grant

tillie110280 said:

It is Class 2 they are chasing! But as head been mentioned they are chasing him for a period when he was employed rather than self-employed! 

In that case, just write back and say so, that they are mistaken.