No error, no refund

The taxpayer was made redundant in 2002. HMRC told him that he had not made National Insurance contributions for enough qualifying years at the time 44 years to be entitled to a full basic state pension.

However they said he could pay voluntary Class 3 contributions to build up his pension which he did.

In May 2006 the qualifying period for men and women was equalised at 30 years. The taxpayer therefore claimed a refund of the voluntary contributions he had made over the three years April 2003 to April 2006 on the ground that they had been paid in error within the meaning of reg 52(9) of the Social Security Contributions Regulations 2001.

HMRC rejected his claim. The taxpayer appealed. The General Commissioners said the contributions had not been paid in error but upheld the appeal on the basis that...