Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Fine balance

07 March 2017
Issue: 4590 / Categories: Tax cases

A P Broughton-Head (TC5662)

National Insurance contributions paid in the 1980s

The taxpayer claimed that he had paid class 1 National Insurance contributions in the years 1986-87 to 1988-89. HMRC said the insolvency section of its predecessor (Inland Revenue) had investigated the taxpayer’s company concluded he had been a negligent director and that no contributions had been paid for those years. His National Insurance record was therefore updated to show no contributions for the period.

HMRC said the insolvency section would have been in touch with the taxpayer during its investigation. Further a deficiency notice about the shortfall would have been sent to him.

The taxpayer said he had been fully aware of his responsibilities as a director. The company had been wound up in 1994. It had had no outstanding debts so was not insolvent and there was no basis to conclude he had been negligent. He had paid £800...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon