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Posted Fri, 13 Dec 2024 18:22:05 GMT by Johnny King
A client recently got a clearly wrong Class 3 decision on a CF83 application. An appeal has been made in Dec 2024. It's obviously not going to be dealt with until summer 2025 at the earliest which is OK. The deadline for buying years from 2006 is April 2025 Q - Can you confirm please that HMRC's policy regarding appeals to CF83 decisions is that people will STILL have an 8 week grace period to pay voluntary NICs as far back as 2006 from the date of your reply to their appeal - even if the reply doesn't come until late 2025 / 2026? Are there any restrictions / caveats around this? (eg it depends on an individual Caseworker decision etc) Thanks
Posted Wed, 18 Dec 2024 08:24:57 GMT by HMRC Admin 20 Response
Hi, 
An individual will be given an extended time limit for the payment of any voluntary National Insurance contributions that they may wish to make if we reply after 5 April 2025, provided that we receive their query before 5 April 2025.
Thank you.
Posted Wed, 18 Dec 2024 09:49:35 GMT by Johnny King
Thanks. I too am a fan of time travel. If HMRC replies AFTER April 2025, please explain to me how a query about that reply can be made BEFORE April 2025? We appeal numerous wrong ICW CF83 decisions weekly. Most of the appeals are successful because we know what we're doing. So this is not a hypothetical question. What is your policy around time for appeals to decisons received AFTER April next as per my original Q? Thanks J

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