National Insurance Contributions – Class 1 – employment of Appellant, a Polish resident and citizen, in UK in 1984, 1987 and 1988 under Seasonal Agricultural Workers Scheme (SAWS) – no NICs paid – whether Class 1 NICs should have been payable – on the facts, yes, as Appellant was not in fact eligible for SAWS scheme and amounts paid held to be above the lower earnings limit – whether missing NIC payments should be credited to his contribution record – held no, as the Appellant had connived in his employer’s failure to pay NICs due to his misrepresentation to the employer that he was eligible to participate in SAWS; later illegal employments (in breach of entry visa conditions) in which an assumed name had been used and NICs deducted using a temporary NI number – where NICs were deducted, HMRC unable to trace the relevant contributions – held no basis for refusing to credit those contributions to Appellant’s NIC contribution record – amounts determined in principle – appeal allowed in part
Citations:
[2011] UKFTT 866 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 04 October 2022; Ref: scu.450914