Class 4 NIC Loss Relief

Large Loss 09/10, whole lot carried back to 08/09 to set against profit of that year.

HMRC have given Free standing Tax credit (20%) but forgotten Class 4 NIC relief, which they often do and have written to HMRC

However, just noticed client is over 65  - 09/10

accounts y/e 30/04/08 - loss relief given and client not 65 until 5 May 2008, so Class 4 was charged correctly in 08/09 as his year end prior to reaching 65, so there should be Class 4 NIC relief also, unless HMRC are referencing it to 09/10.

Comments appreciated please.