Readers’ forum: Extra years

I recently read ‘More window cleaning’ by Richard Curtis (see Taxation 9 October 2014 page 8) on the benefits to non-UK citizens of paying class 2 National Insurance contributions. As an aside I wonder whether this article had anything to do with the end of class 2.

The reason for this research is that I act for a non-UK citizen who is expecting to move to this country to work from January 2018. They will have a visa that permits them to work legally in the UK. As I understand it on arrival they will be able to obtain a National Insurance number and they and their employer will be liable to class 1 contributions. To enhance their entitlement to UK state benefits – including the state retirement pension – I was wondering whether they could pay additional class 3 contributions. Could these be paid in arrears...