In Martin Joseph Long v HMRC [2021] TC8272, the First Tier Tribunal (FTT) held that two employments could not be aggregated for the purposes of the National Insurance Contributions (NICs) lower earnings limit. The employers were not carrying on business in association with each other.

Martin Long was an ambulance driver who also drove patient transport vehicles and was employed by South West Ambulance Services NHS Trust (SWAST).

The judge noted that if the tribunal were to find that the earnings should have been aggregated, they did not have jurisdiction to direct the employers to undertake the aggregation. It would be a matter for judicial review and the FTT could only come to a decision in principle then let the parties consider the implications.

The FTT dismissed the appeal.

Useful guides on this topic

National insurance: what’s the maximum amount payable? 
What are the maximum limits for National Insurance Contributions (NICs)?

How to appeal an HMRC decision
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal, what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External link

Martin Joseph Long v HMRC [2021] TC8272 


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