In J Pugsley v HMRC (TC02366 – 20 November) an individual (P) registered as self-employed and paid Class 2 national insurance contributions between 2005 and 2010 although he qualified for small earnings’ exception under SSCBA 1992 s 11(4). In 2011 he claimed a refund of the contributions he had paid. HMRC agreed to repay the contributions which P had paid for 2009/10 but rejected his repayment claim for earlier years. The FTT dismissed P’s appeal against this decision.
Why it matters: The lesson here is that all claims for small earnings’ exception and all repayment claims should be lodged within the statutory time limits.
