Contributions were paid

The appellant came to the UK from Poland in August 1984 when he was a student on a temporary visa that did not permit him to work in the UK. He claimed he worked on a seasonal agricultural workers scheme during the time.

He left the UK in October 1984. He returned to the UK in 1987 and spent three months working on the same scheme leaving in November 1987. This happened again in 1988 although he did not return to Poland but went on to find work illegally at a pub in London. No National Insurance (NI) was paid on the earnings from the seasonal scheme.

In subsequent employments the appellant gave a false name and was given a temporary NI number.

The appellant applied to HMRC for a form E205 to present to the Polish authorities setting out his UK...