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Readers' forum : Going back in time

27 February 2018
Issue: 4637 / Categories: Forum & Feedback

Can a retrospective amendment be made to a class 2 National Insurance declaration on a self-assessment tax return.

I have a client who is a part-time cleaner earning below the class 2 National Insurance limit.

She has enough contributions to be eligible to obtain a full state pension but voluntarily makes class 2 contributions for the six other benefits that this gives. This is done by ticking box 36 on the self-employment page 103S.

When I prepare the 2018 tax return which I should be able to complete by say May 2018 I will again tick the appropriate box to pay class 2 contributions should her earnings be below the threshold (which I would expect them to be). Presumably this would provide the insurance she wants for the 2017-18 tax year and onwards.

I am wondering whether I could then go back and revise the 2017 tax return and amend box 36 by ‘unticking’ it. I presume I could do this but...

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