NIC shortfall table

[wigwam]

My wife submitted the CF83 form (including a record of her PRSI contributions) and received back a letter from the HMRC with a NIC shortfall table for 2006/07 to 2023/24. However, 2006/07 to 2022/23 is at class 3, and 2023/24 is at class 2 and class 3 – total of £14.4k.

My wife was a stay at home carer from 2007 to 2023, when she started her own business.

My questions are:

• Is the split between class 3 and class 2 on the shortfall table correct? My wife worked in the UK immediately before leaving, and previously lived in the UK for at least 3 years in a row and paid at least 3 years of contributions. Should the shortfall not all be at class 2?
• Subsequent to receiving the HMRC letter, my wife was awarded home carer credited prsi contributions from 2007 to 2023. Would this be relevant to the HMRC – i.e. should 2007 to 2023 be class 2 instead of class 3 because of this?
• Even if the original £14.4k is the correct figure – is it still worth paying this? My wife worked in the UK from 1998 to 2006.

Thanks – any advice appreciated!

 

[DannyBoyD]

Short answer:
If you believe it should be class 2, submit an appeal & documentation.

Even at class 3, you are getting a second state guaranteed pension, from age 67 for the rest of your life. Its not as sweet as Class2, but its still a very good deal.