A recent case reminds us of the need to have a complete national insurance record in order to claim full state pension.  For self employed this has meant a record of class 2 national insurance.

The case concerned Richard Thomas, drummer with the Birmingham group Breakthru in the 1960s, then in the band Jonesy and then forming the group Gold (remember any of them?, no?, me neither).

Mr Thomas failed to pay class 2 national insurance from 1978 through to 2014 and therefore had an incomplete national insurance record when he came to claim his state pension.  HMRC were not allowing to catch up his payments now.  The First Tier Tribunal found Mr Thomas had acted reasonably throughout, primarily in that he had used an accountant throughout, and could be allowed to catch up his payments now.

Other tax payers may not always be so lucky.  If you are not sure whether you have or need to pay class 2 national insurance please speak to us.  You can check your national insurance record here.