Class 3 NI contributions

I have gaps in my personal NI contributions record. If my personal service company (PSC) paid those contributions on my behalf: 1. Would those contributions be an allowable expense in my PSC? 2. Would this be akin to a company pension contribution, or would it give rise to a benefit in kind for personal tax purposes?

Class 3 are a personal expense, nothing to do with your company.

Hi Virgil Stockwell,
This would give rise to a benefit in kind - as its paying a personal bill. Expenses and benefits: personal bills.
Thank you.

Thank you for the clarification, HMRC.