Non-EU/EEA Certificate

Hello everyone, I received my non EU/EEA Certificate from the German tax authorities for the tax year 2022 today and enquired the address to send it to from the HMRC site. I intend to go for unlimited German tax liability as the German state pension is more than 90% of my income and my nationality is German as well. The questions remaining are: - How to send it? ( with return envelope or not ) - when to send it. The deadline they posed is October first 2023 when they want the signed form in Germany. - there is no mentioning of children on the form. What happens to the child tax allowance, for the child living with me, I would be entitled to when residing in Germany, when my German pension is my main income but my country of residence is the UK. The child in question is 13 years old. - Is there a way to tax this in the UK as opposed to the double taxation treaty?

Hi sirdmark2014,

Send it to
HMRC, PAYE & Self Assessment
BX9 1AS.
You do not need to include a return envelope with it.
There is no child tax allowance in the UK, only personal allowances. 

Thank you.

 

hi thank you for the answer. I figured the child allowance out with the German tax authorities. The first step is to apply for unlimited German tax liability with the non-eu eea certificate and than give a full income tax declaration to the German authorities to benefit from the tax reduction for the child once that is approved. But as I said, this only works if your country of residence isn't Germany but GB and your state pension from Germany is 90% or more of your total taxable income. My next question, now that the envelope is obsolete, is, what kind of information is needed apart from the certificate? National insurance number, council tax , proof of residence? I want to make it as smooth as possible and avoid any ping pong action. Last not least is the timing. Is there a too early date in 2023 if the certificate is meant for 2022 or can I send it right now? Thank you for the help.

Hi sirdmark2014

We would need your national insurance number along with your certificate.  
You could include a covering letter, with the certificate, that has your national insurance number and address on it, together with details of what you are requesting.

Thank you
 

Hello everyone, I am a bit in hot water now. I have send my paperwork for my Non-EU/EEA Certificate to HMRC on the 28th of August 2023. I have received no communication from them whatsoever since. The German tax authority is starting to chase me for taxes now, which presents a real problem for my son and myself, as my pension is only small and we just get by. What can I do to chase things up, as I don't have any contact details apart from that post box. Thank you

We have encountered the same lengthy delays when asking HMRC to certify the Non-EU/EEA form, and while Neubrandenburg Finanzamt has always been very understanding of those delays (they probably suffer similar excessive workloads from time-to-time), it does get very uncomfortable if and when they start chasing you for a response, not least because you are then in potential interest and penalty through no fault of your own. In the end we resorted to completing a self-assessment tax return, even though it wasn't really needed. It is very quick to do online, and you can then send a copy of the tax statement that drops out at the end to the Finanzamt. They were happy with that.

Hello and thank you Garry, it is a very sad state of affair when you have to resort to desperate measures where public service should simply do the job. But it is the old problem. It is other peoples money, so who cares. I have one question though. I know that I will not have to pay any taxes in the UK on the pension because it is below the threshold. However, does completing the self assessment tax return open up windows of liabilities in any other avenue, e.g. being fined if you don't do it the next year on time or any other form of hidden penalties? My son is only 13, so if anything happens to me, he will be hard stretched to operate things and family is all abroad, I don't want him to end up in a bad place just because something wasn't followed to the letter, Thanks

Hi sirdmark2014,
Sorry, but due to backlogs you are looking at January 2024 for a reply.
You can however chase this up by phoning us on 0300 200 3300.
Thank you 

Hi sirdmark2014, Do you have any UK income at all? If not, then the tax return route may not work anyway as it would be odd to send a return with £0 for all taxable income options. Also, your German state pension is not taxable in the UK either way and does not feature, as such, on the tax return, other than a note in the "other information" box to say you have it and that it is taxable only in Germany under the double tax treaty. Once you are in Self Assessment, you would be required to submit a tax return each year until HMRC agrees to take you out of SA so would have to comply with the filing deadline. But, as the issue you have is going to arise every year (because Germany requires confirmation each year of your taxable UK income that is not subject the Einkommensteuer in Germany) the delays in getting the form stamped, or the workaround of submitting a tax return, will arise every year from now on, or at least until you can no longer make the election because either your German-source income is less than 90% of your worldwide income, OR your UK income exceeds the German Grundfreibetrag. The whole election thing is really just a massive tax "fiction" because you are treated as though you are resident in Germany, and therefore fall under unlimited liability taxation, but you are, as a matter of fact, not resident, so Germany can only tax income arising in Germany - all quite odd. But it does, of course, open access to the Grundfreibetrag and other allowances but you must also inform Germany of your UK income as that will be subject to Progressionsvorbehalt. Even so, you are likely to have a lower tax burden than you would have if you did not make this election... In addition to following the advice from HMRC to chase for a reply, I would be minded to write to your Finanzamt (presumably Neubrandenburg RiA) explaining that the form is stuck with HMRC and they are currently suggesting you will get your stamped form back in January, so the matter is out of your hands. You could also give details of the amounts that will be on the form when you get it to demonstrate that you are clearly within the scope of the election and that little or no German tax will arise as a result etc etc. Neubrandenburg FA was content with that approach for the first year we sent the form, when HMRC took 9 months or so to deal with it... Hope this helps.

Hi My name is Vinay Amaranatha. I have sent my paperwork for my wife's Non-EU/EEA Certificate to HMRC at end of October 23 and haven't heard anything since then. I have been getting letters from German tax Authority requesting these signed papers from Belfast. I have sent a cover letter along with non EU/EEA document to HMRC belfast office. I tried calling 0300 200 3300 several times but this is diverted to a call center and no one was clear what this documentation is or who can help with it. Could anyone please help with this request? Is there any phone number/emial ID for Belfast local office so that I can check directly with them

Hi Vinay6124,
You will need to contact us direct so that your record can be accessed on 0300 200 3310.
Self Assessment: general enquiries
Thank you. 

Hello Vinay6124, sorry to hear from your misfortune but I can only say that today is the 19th of March 2024, seven month in, I am already chased for owed taxes I would not have to pay if HMRC would work, unfortunately I have heard nothing from HMRC so far. Everything was fruitless regarding the certificate and I am wondering what kind of regress is there, if I will actually have to pay taxes on a pension which should be tax free by law. What are the complains proceedings for inaction?

Hello, I posted the Non EU certificate 17.th October last year and then I wrote a letter in 17 th December asking how long it will take. Now it is mid of March and I urgently need this certificate for my German Tax. When I phoned I heard that HMRC is not dealing with certificates.But I send this in since years... I would be happy for any help Barbara

HMRC Admin 25 - why are you pointing Vinay6124 at SA guidance? The form they are talking about is a form from and needed by the German tax office once it has been signed and stamped by HMRC. If the person is in SA and has completed a tax return they can send their self assessment to Germany in lieu of the form they are trying to get you to sign and stamp.

Vinay6124/BarbaraS Scmidinger, I feel your pain and all I can suggest is you send a self assessment return voluntarily/unprompted to HMRC for the year in question, which is what we decided to do because of the unacceptable HMRC delays in dealing with a simple request to check, sign and date stamp a form required for a foreign tax authority. Our self assessment showed UK tax £0 as the income was covered by the personal allowance but the German tax office in Neubrandenburg (I assume that would be yours too) was then happy with a printout of the self assessment part (not the whole return) and we adopted this approach going forward, until we could no longer make the election to be subject to unlimited tax treatment... Not ideal but puts the control back in your hands.

Hi,

We do have a large backlog but you can still contact our Income Tax team below.

Income Tax: general enquiries

Thank you.

Can you say how long it will take to have a Non-EU/EEA Certificate returned. I have the German Tax Office requesting this form for my 2023 tax return. They have said they will not accept a Self-Assessment. Thank you.

Hi,
You will need to contact our Self Assessment team to progress chase this.
Self Assessment: general enquiries
Thank you.

Susan T, I am surprised to hear what you say about the German tax authority saying a tax assessment is not acceptable. I assume you are UK resident and need the form to substantiate a claim to be treated for German assessment purposes as subject to unlimited liability taxation? If so, the RIA tax office website states clearly that a tax assessment, i.e. the tax calculation part of your SA return should suffice. It was certainly that way until 2022 and the website is unchanged. If you are not claiming the above then you shouldn't need the form at all as your UK income is irrelevant but if you are tax resident in Germany then you local tax office may have different procedures...

Hello and good morning, I have been living and working in Germany since leaving the British Army in 1995 and have duel nationality. I have been in retirement since October 01 August 2021. For the first time, I received the Non-EU/EEA Certificate forms to be stamped and signed by HMRC and to be sent back by the 30th October 2024. On reading this forum it looks as though it will take much longer. What I do realise is that I didn't enclose my National Insurance Number and address. What is the best and quickest way to get this information to HMRC. Your assistance in this matter would much appreciated. Many thanks.