An unrepresented taxpayer has lost her appeal at the First-tier Tribunal in relation to time limits for making voluntary Class 3 contributions – Gek Siu Ng v HMRC [2022] UKFTT 441 (TC).
In March 2020, Ms Ng had accepted responsibility for her error in failing to make contributions within the statutory time limits. In the following year, however, she wrote again to HMRC saying that she did, after all, wish to challenge HMRC’s decision not to allow late payment.
There was no dispute that the payments were not made by the statutory time limit, and the taxpayer accepted that this was down to human error. The legal question was therefore whether the error was or was not “the result of the contributor’s failure to exercise due care and diligence”.
On the evidence before it, the FTT found that she had indeed “failed to show that her lack of due diligence and care in dealing with her voluntary Class 3 NICs was not the cause of her error”. The HMRC decision not to extend the time limit was therefore upheld.
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08651.pdf
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