Dan, I'm not sure why your'e after this, as IBY is not based on contributions. Is someone claiming client has worked and that this then affects 196QP? Or are you arguing that they should qualify on NIC grounds, ie for IB, not IBY? Maybe, if they did work, they didn't breach the LEL- an 18 yo on minimum wage would have to work 23 hours/week to end up hitting LEL. To get what is held by NIRS you could contact NICO: http://www.hmrc.gov.uk/nic/contributor_group/about_contributor.htm and use a data subject enquiry under DPA. ...but also, as companies can take some time to notify NICO of contributions: any contributions in the current year wont be 'posted' until after end of TY.
This thread may help: http://www.rightsnet.org.uk/dc/dcboard.php?az=show_mesg&forum=111&topic_id=2111&mesg_id=2149&page=
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