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.
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