Partnership NI contributions record

[hendrixjam]

Hello

Hope someone can help with my query. I was a partner in a UK partnership between 1998 and 2010. E&Y prepared the partnership returns and also all of the partners’ individual returns. In each of my returns and calculations I paid Class 4 NIC. There is no reference to payment of Class 2 NIC. Now, years later, I look at my NIC contributions record on the Government website and for those years I am shown as making no contributions, which therefore reduces my entitlement to the state pension.

I cannot see why E&Y did not include an amount for Class 2 (considering how small it would have been) in its calculations attached to my returns to ensure entitlement to the state pension. Would payment of the Class 4 contributions be deemed to also be payment of Class 2 and the government records are wrong?

Any thoughts would be greatly appreciated as I cannot find any historic NIC information online.

Thanks.

[pawncob]

Class 2 contributions are the responsibility of the S/E person. EY prepared tax calcs (including Class 4).
If you didn't pay Class 2, it's too late to revisit now.

[hendrixjam]

Hello and thanks for your reply. Forgive my ignorance, but what do you mean by S/E person? Wouldn’t the class 2 have been paid at the same time as the class 4 as all are ultimately the responsibility of the tax payer (and so why not include them in the calculation being made for the annual return?). Appreciate your insights.

[pawncob]

When you became self employed you should have registered for Tax and NICs.
Class 2 was payable weekly at a rate of £5.65 (increasing to £6.55 before reducing to £2): http://www.taxhistory.co.uk/National%20Insurance%20rates.htm
Class 4 was assessed on profits and included in the tax calculation.