Erin Ortlund

I have done some self-employed gardening over the years but never reported the income to HMRC because it was always under £1000. Now I understand that self-employed people can make voluntary class 2 NIC contributions if they want to, and these are much cheaper than class 2. Going forward, can I do this? What if I have a year where I make £100 gardening? Or even £0? As long as I have registered my gardening services as a business, am I eligible to make class 2 NIC contributions? And if I am, can I file back taxes for the years I didn't do this?

My state pension record says I can top up the 10 years I was abroad, however, I am doubting I am truly eligible. I am an American who moved from the US to the UK in September 2003 to accompany my husband who was on a student visa. I did work during the 3 years we were in the UK and got some NI credits from that. In June 2006, we relocated to Canada where we lived for 10 years. I am assuming I am not eligible to claim any NI credits from my time in Canada both because I was not a UK citizen at that time, and had not lived/worked in the UK for a solid 3 years before we left. Is this accurate?