A taxi driver client has fallen onto hard times. Suffered a serious head injury (concussion) and therefore can't currently drive. He has been self employed for a number of years but Jobcentreplus have rejected his claim for ESA. Rejection letter says "we cannot pay you because you have not paid, or been credited with, enough national insurance contributions. We have used the tax years ending 5th April 2018 and 5th April 2019 to assess your claim."
Client had SA taxable profits of £10,069 17/18 & £9,017 18/19 so has paid both class 2 & class 4 NI in both years.
I have been trying to find what the criteria is to qualify for ESA and it is difficult to pin this down. HMRC's guidance is vague:
My questiuon is, have Jobcentreplus got their assessment wrong? Client has one month from Sept 28th to request a "mandatory reconsideration"