Class 2 NI and Unlinked Accounts

[CG]

I have received a tax calculation which has deducted the Class 2 NI payment - apparently this happens when self assessment accounts and National Insurance accounts are not linked.

The person concerned has been self employed for many years and has not been paying Class 2 NI contributions when she should have been and she wants to rectify this. Once the self assessment and National Insurance records are linked, I have been told she will have the opportunity to pay for the last 6 years at the relevant Class 2 rate.

Is my understanding correct that beyond the 6 years if she were to pay she would not get the benefit towards her state pension?

Will there be any penalties applied and can they go back further than 6 years and demand payment?

The fact the accounts were not linked might explain why no demands for Class 2 NI were received.

[Raffle]

See the attached - Q.25 and Q.25a may be of some assistance.

https://www.tax.org.uk/.../160615%20Age ... 02%20origi...

[Raffle]

If link does not get you there, google PDF 160615 Agent handout 2.

[CG]

Hi Raffle

Thanks for your reply - I am not able to open the link, please could you send another?

Many thanks

[Raffle]

Hi

sorry, yes I realised that as well, see google ref above.

[CG]

Our replies crossed! I found it with google and it is very helpful.

Thanks Raffle.