The taxpayer was employed until 2015. She was 46 and had made 29 years of National Insurance contributions but needed 35 years to be entitled to a full state pension.
After leaving employment she had no income and for various reasons felt unable to obtain another job.
In 2017 the taxpayer contacted HMRC and paid £733.20 in voluntary class 3 contributions for 2016-17. She had not sought any advice about doing so.
In April 2018 the taxpayer became self-employed which entitled her to make voluntary class 2 contributions because her profits were below the small profits threshold.
She wrote to HMRC requesting that the class 3 contributions made in 2017 be refunded or reallocated to later years as class 2. HMRC refused.
The taxpayer appealed.
Under Social Security Contributions and Benefits Act 1992 s 13 individuals without employment income may pay class 3 contributions if...
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