Digging up an old thread here but hoping one of the contributors can help ...
What criteria does HMRC use to decide whether someone can either 'back pay' or pay future contributions at the Class 2 or Class 3 rate ?
The situation is that my partner wants to take advantage of the current possibility to back pay (up to 2006) to fill in some gaps in NI contributions, and then start to make an annual voluntary contribution until reaching the 35 years and thus qualify for max UK state pension.
All the 'back pay' will be for years spent in Ireland. My partner was employed either full time or part time during all those years. Was also 'self employed' during all of those years doing some freelance work.
There is about a 4 X difference in the cost of a Class 3 vs Class 2 contribution so the ideal will be to pay at the Class 2 rate.
Currently the online mygov portal indicates that the 'back pay' contributions need to be paid at the Class 3 rate.
I suspect this is because the Portal assumes they were unemployed and in the UK during the years in question.
Form CF83 is ready to be sent plus a covering letter outlining employment record during the various years since 2006 and am just wondering if there is any particular info that could be included to help make the case for Class 2.
Big Thanks to anyone who can give us a steer !