Looks pretty clear to me too Excession, I'll point that out to him, maybe I'll get a few drinks if he saves a bundle on tax.

There would still be National Insurance contributions to pay, but voluntary contributions are not high enough to be considered a major expense.

Doesn't NI work out to something like £600 a year? My dad retired early and had about a year shy of the maximum no. of years (45, 50?) and that was all he had to pay IIRC.

Molina