My client is a college lecturer and worked for a college for a number of years before it had a PAYE audit. Following the audit, the college started to categorise him as subject to Class 1 National Insurance contributions and now says that it has been assessed by HMRC in respect of Class 1 NICs for the years 2002-03, 2003-04 and 2004-05; i.e. the years before it started to apply Class 1 categorisation.
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