A US national but came over here 8 years ago to work
He opted out of the US social security scheme, but has now realised that he hasn't either opted into the Uk or provided an exemption certificate under a bilateral agreement with the US.
Because he has opted out of the US social security he can't get the certificate now.
Any ideas on best course of action for him / his employer who is now worried about getting charged for the last 8 years
Also any recommendations going forward
Thanks
Stephen Burt