The appellant’s failure to pay Class 2 National Insurance contributions for a number of years because of ignorance or error was not due to a failure to exercise due care and diligence.
The appellant was employed in the tax years 1965/66 to 1973/74, and paid Class 1 National Insurance contributions (NICs) for those years. He became self-employed during 1973/74, and remained so until he retired in 2014/15 (except for a period between 1989/90 and 1994/95 when he was unemployed).
Class 4 NICs were paid in respect of the appellant’s self-employment. However, he did not pay Class 2 NICs. The appellant reached state pension age in November 2014. The Pension Service informed him that he was entitled to a 43% basic state pension. The appellant’s records showed him as registered as self-employed from 31 August 1994. The appellant was advised that he should have paid Class 2 NICs for the 1994 to 2014 tax years.;
