Article in FT today about an FT journalist who challenged HMRC about a missing year of NICs from 1988/89. She knew she had been employed in that year and paid NIC, as had her employer, but HMRC said it had no record of that employment.
HMRC said the taxpyer would have to provide the 30 year old records to prove her NIC record was incorrect. Only after the taxpayer made an official complaint did HMRC look harder and find the missing records on microfilm.
Has this happened to you or your cleints?