No Class 1 contribution in 1978/79 and 1979/80

[helg58]

arrived in UK in November 1978, posted by company, non-UK national, company foreign as well, but UK office with 50+ staff established 1970. When checking my NI record I notice that no Class 1 NI contributions were paid during these two tax years. Does anyone have a clue if this is due to some tax gimmick (they had expensive advisers) or an oversight by the company? Could use either of these years to make it 30 years in my contribution record so it is not just nitpicking

[etf]

Hi Helg58

A possible reason for the non-payment of UK NIC during 1978/79 and 1979/80 might be that you continued to pay home country social security contributions during that period.

If your employer obtained a valid certificate of coverage or E101/E102 certificate(s) from your home country then UK NIC would not have been payable (the writer was still at school during this period and is assuming that current practices were in operation back then).

If the above analysis proves to be correct, it is suggested that you check with your home country to see whether you have any pension entitlement in respect of the contributions that were collected from you.

We hope this helps.

etf

http://theexpatriatetaxfactory.com