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Posted Tue, 27 Jun 2023 21:12:04 GMT by
Hi there, I would like to get a clarification to the question 12 of the form CF83 please. This question is listed under the "About your absence abroad" section which leads me to believe that refers to the period AFTER someone leaves the UK. So, if someone AFTER he leaves the UK is not ordinarily resident in the UK, based on the definition found on the pages 6 and 7 of the NI38 leaflet, then the answer to this question should be "NO". Can you please confirm that my understanding of this is correct? I am asking this question because on page 6 of the NI38 leaflet I read "When you tell us your ordinarily resident status you must base this on your circumstances at the time you left the UK". I have the feeling that this reference is with regards to paying Class 1 NICs, as it is listed under the "When you must pay Class 1 NICs", and not in relation to question number 12 as it is clearly listed under the "About your absence abroad" section. I sent my CF83 form last month to you answering NO to this question believing that it refers to whether I am an ordinarily UK resident AFTER I went abroad (and I was not). If it refers to BEFORE I went abroad I would then need to update re-sent my CF83 form answering that question as a YES (as I was indeed an ordinarily resident in the UK before I went abroad). I hope I am making sense. I would appreciate your help on this as a colleague I spoke to on the phone was not able to answer that and suggested I sent a "corrected" form via mail just in case. Many thanks in advance, S
Posted Mon, 03 Jul 2023 18:53:27 GMT by
Dear HMRC, could someone please take a look at this question? thank you.
Posted Wed, 05 Jul 2023 10:16:36 GMT by HMRC Admin 19 Response
Hi,

The CF83 question 12 is to help establish whether a customer has left the UK permanently or temporarily or has been posted by their UK employer.

On page six you base your answer on whether you would be classed as ordinarily resident in the UK at the time you left the UK.

The table on page 7 is a good way to establish if you are ordinarily resident for UK National Insurance.

If you believe you have noted the wrong response and it does not have an impact as you have either been posted or employed abroad, we may write out to you for more information.

Thank you.
 
Posted Wed, 05 Jul 2023 21:40:59 GMT by
Dear HMRC, I appreciate your answer but I am not sure I fully understand. Consider the following please: I left the UK on 31/3/2010; up until then I was ordinarily resident in the UK for more than 3 years (based on my interpretation of the NI38 leaflet guidance). Since 01/04/2010 onwards I am not ordinarily resident in the UK (based on my interpretation of the NI38 leaflet guidance). Based on the information provided above, if I were to submit the form CF83 now, what would be the correct answer to the question 12 please? thank you S
Posted Thu, 13 Jul 2023 08:24:38 GMT by HMRC Admin 20 Response
Hi SteveT,

If you normally resided in the UK prior to leaving and you are temporarily going abroad you are classed as ordinarily resident (OR) in the UK, if you have access to a residence for your return etc.
If at the time you left the UK you are leaving indefinitely but normally resided in the UK but are only going to return for short periods i.e. holidays you would select not OR.
I hope this clarifies the situation.

Thank you.
Posted Thu, 13 Jul 2023 20:10:39 GMT by
yes, it certainly does! thanks for making it super clear Admin 20!

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