Arrears of Class 1 NIC

Arrears of Class 1 NIC

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Our client has been approached by our friends at longbenton for arrears of Class 1 National Insurance for 1987/8 to 1993/4. This appears to have come to light following the closure of a Pension scheme. The Pension administarators are telling us that the member in question did not contract out but, according to the NIC office, Category D contributions were paid instead of Category A. Our client no longer has payroll records for this period so we cannot check. I am advised by the caseworker that they have new guidance that the Limitations Act 1980 allows them six years from the date that the arrears were discovered. Can we challenge this interpretation of Limitation Act with no evidence?
Sandra Bailey

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By Essex FCCA
04th Jul 2006 17:01

Arrears of Class 1 NIC
Sandra,

I have dealt with a similar case recently but it was Class 4 NI (self employed). Basically, I said that the NIC should be waived under the Limitation Act and the IR Enforcement Office agreed that this was correct.

You may wish to try this to see if it works.

Paul Booth

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