Backdating rules for self employed-Class 2

ni_formular

In that case, if correct, can i claim i made an error and was ignorant of the fact that i should have claimed the SEE.
Also i had no correspondence informing me that i had an option to do that.  As far as i was aware it was a voluntary tax that could be payed at a later date, under the new rules, going back to 2006-2016, as pointed out by many websites. This from Age UK for example.

'However, if you are under the new State Pension system i.e. you

reached State Pension age after 6 April 2016, you have until 5 April 2025

to pay voluntary Class 2 or Class 3 NI contributions for the years from

April 2006 to April 2017. These can affect your starting amount with

respect to the old State Pension entitlement, see section 4.

If you were self-employed but earning below a certain amount, payment

of Class 2 NI contributions was voluntary. You can choose to pay these

retrospectively (within the same time limits as Class 3 above). If you

would be eligible to pay Class 2 contributions, these are cheaper than

Class 3 and if you are paying these in working age, Class 2 also count

towards claims for other contributory benefits.'

pinnks

Just because a third party website says you can do something doesn't mean you can.  The law in this area is complex to say the least and unless there is an error or ignorance clause that relates to the failure to ay Class 2 that was due over a decade ago, or a failure to make a claim within the prescribed time limits, I think you will find the HMRC line to be "ignorance of the law is no excuse".

But, you can at least have the discussion with HMRC and ask them to put in writing the legislative reasoning behind their position, so that you can read the law and understand it properly.  Whether you will be successful is another matter but please keep us informed as there must be other people in a similar position.

ni_formular

I will do as you say, it's a shame that it looks like the impression was given by many websites that you could backdate to 2006. Like this 

Equity members advised that the way that class 2 NIC is calculated and charged is changing

Our Social Security and Tax team issue new guidance following announced NIC changes (updated as of 31 July 2023)

Extended time limits for tax years 2006/7 to 2015/16

Time limits to pay class 2 NICs have been extended for tax years 2006/7 to 2015/16. The extended time limits apply if a) you will be reaching State Pension age on or after 6 April 2016, and b) you make the payment by 5 April 2025. 

This is a special rule to allow people to plan for the pension rule changes which happened in 2016, including the increase from 30 to 35 years of contributions for maximum state retirement pension.  After 5 April 2025, you will lose the right to make late contributions for 2006/7 to 2015/16 altogether.  For more information see NIM72270.

Note: payments of voluntary late class 2 NIC made for 2006/07 onwards will currently be charged at the 2022/23 rate (£3.15 per week) until 5 April 2025.

pinnks

Another example of a poorly-worded media report but the link to NIM72270 does provide the information you are seeking, as it provides a list of those entitled to pay those old years.  For years to 2014/15 the first bullet sets out the need for a SSE and for 2015/16 the second bullet sets out the need to have profits below the SPT.