Gaps + voluntary NI contributions when both employed and self-employed

MagicByNature

(I'm reposting this from the parent forum category, didn't see a more specific sub-forum)

My father is reaching pension age in July and lives (and works) in a EU country. He worked in the UK for 4 tax years, and those years can apparently contribute towards his pension. However, only two of those years were 'full' and are thus qualifying years. Here is the breakdown:

2013/14 - £1528 self-employment profit (no voluntary Class 2 NI contributions paid)
2014/15 - £1462 gross from employment, £21079 self-employment profit
2015/16 - £2467 gross from employment, £18975 self-employment profit
2016/17 - £1022 gross from employment, £2241 self-employment profit (no voluntary Class 2 NI contributions paid)

For tax years 2014/15 and 2015/16, enough NI (both 2 and 4) was paid for those years to qualify. 

My question is: do years 2013/14 and 2016/17 count as gaps and can be filled with voluntary NI contributions? And more importantly, is it possible to only pay Class 2 for those years, without the need to pay Class 4?

It also appears that given that my father has lived in the UK for 3 years, and then moved to a EU country to work there, he should be able to top up class 2 for all these years - which if I'm counting right, gives another 8 years. Am I correct?

MagicByNature

My father is reaching pension age and lives in a EU country. He worked in the UK for 4 years, and those years can apparently contribute towards his pension. However, only two of those years were 'full' and are thus qualifying years. Here is the breakdown:

2013/14 - £1528 self-employment profit (no voluntary Class 2 NI contributions paid)
2014/15 - £1462 gross from employment, £21079 self-employment profit
2015/16 - £2467 gross from employment, £18975 self-employment profit
2016/17 - £1022 gross from employment, £2241 self-employment profit (no voluntary Class 2 NI contributions paid)

For tax years 2014/15 and 2015/16, enough NI (both 2 and 4) was paid for those years to qualify. 

My question is: do years 2013/14 and 2016/17 count as gaps and can be filled with voluntary NI contributions? And more importantly, is it possible to only pay Class 2 for those years, without the need to pay Class 4?

It also appears that given that my father has lived in the UK for 3 years, and then moved to a EU country to work there, he should be able to top up class 2 for all these years - which if I'm counting right, gives another 8 years. Am I correct?

molerat

His NI record will show a price to fill those years which will be at class 3 rates.  Divide that amount by £15 which will give the number of weeks that need filling.  He will not have to pay class 4 as he is below the threshold but depending on his small earnings exception status he may not be eligible for class 2, contacting HMRC will be the only way to get a definite answer.  If he was employed / self employed immediately prior to leaving UK he should be able to pay class 2 for any weeks he was employed / self employed overseas.  He needs to get a CF83 in sharpish as the cut off date for 18-19 and earlier is this April but receipt of the CF83 before then should pause that cut off.  Social Security abroad: NI38 - GOV.UK

MagicByNature

Thanks. Sadly, can't log in to see the NI record - Government account deleted due to inactivity and it's now impossible to get a new one. I do have all the tax returns for the years he lived in the UK. The issue I noticed with CF83 is:

If you’re over, or within 6 months of reaching State Pension age, we cannot process your application. You must contact the International Pension Centre.

Given that July 2025 is within 6 months, not quite sure how that would work - I guess I will have to contact them and see.