Not Paid any NI 2 contributions

[judiotter]

I was made redundant in 1982 and have been partly retired, partly self employed since then, i.e. I have done some work when it has been offered, although most yesrs I have made a loss.

I have regularly filled in self assesment but had no idea I was supposed to register as self employed with a separate part of the tax regime.

This has all come to light recently and I expect to receive a bill from the NI office - what is my position and what is my best course of action.

[King_Maker]

It depends how samll your profits were/are.

The Exception Limit for Class 2 NI for 2005-06 is £4345 for 2005-06, less for previous years.

Strictly speaking, it can only be backdated 13 weeks, but flexability is usually available.

[judiotter]

It was actually 1992 I was made redundant and I am not clear about the contributions I owe for the years between 1992 and 2005 where I made a loss.

Also should I wait to get a demand or come clean first.

[JJBaumhardt]

Last tax year (2004/5) my daughter earned just over £3000 as a locum pharmacist in addition to her fulltime employment on which she paid NICs. When she told her tax office of her additional earnings in September she was told that she would be fined £100 for registering as self-employed more than three months after she started to receive the extra income. Will the IR really impose a fine even though from the discussion above it seems likely that she will be exempt from Class 2 NICs? If so are there mechanisms/grounds for appeal? Thanks for any advice.