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Where Taxpayers and Advisers Meet

Historical Class 2 contributions backlog

Posts: 80
Joined: Tue Sep 15, 2009 5:11 pm

Historical Class 2 contributions backlog

Postby Lsp54 » Mon Dec 17, 2018 9:40 pm

Hi, I have had a few clients who have been self-employed for many years but when they started out they failed to set up a national insurance record. Since Class 2 NIs were included in self-assessment, the Hmrc software has thrown out my Class 2 amount due. I haven't had any problems sorting this out so far.
But my question is this: On setting up a national insurance record now, today, to be backdated several years, is it still true that Hmrc can only go back 6 years for NI assessments? I know there has been recent discussion about taking NICs out of the Limitations Act 1980. What is the current position?
Thank you.

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