Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 07 Nov 2022 00:04:13 GMT by Christy C
I moved from Hong Kong to UK in August 2021, and am earning an overseas income in Hong Kong till March 2022. I have working another full time job in UK in some months overlapping this part time HK job. Q1. Is there any cap for contributing NI, can you please tell me the cap? Q2. Can I choose not to contribute for the HK job for the NI. Q3. Is there any difference of the NI contribution rate % for a part-time job vs full-time job, I worked 16 hours every week, but the salary exceed the NI allowance. HK Job: Aug 2021 - March 2022 UK Job 1: mid-Nov 2021 - mid-Jan 2022 ( 2 months contract) UK Job 2: end Feb 2022 - Feb 2023 (1 year contract) Thanks
Posted Thu, 10 Nov 2022 12:41:07 GMT by HMRC Admin 32

National Insurance is based on the types of income and the total received. Both sources need to be declared on your return.

You can find further guidance here:

Rates and allowances: National Insurance contributions

Thank you.
Posted Sun, 13 Nov 2022 17:40:06 GMT by Christy C
Thanks for your reply. 1. Does it mean that I have to declared all my income (whether exceed allowance or not)? 2. Is there any capped amount on my NI contribution? again is that I need to declare all income no matter exceed the contribution or not? 3. Do I need to report income earned only after I got UK tie? In other words, is it correct to report the same amount of income as when I report my personal tax. For personal tax, I got split year treatment (first year in UK), I only need to declare income after getting strong UK tie (i.e. long resident address). The income after I arrived UK and living in airbnb are not required to report in personal tax reporting, is it the same way when I report eligible income for NI?
Posted Thu, 17 Nov 2022 11:01:23 GMT by HMRC Admin 32

You will need to work out your residence status to determine what income to include on your tax return.  

You will need to contact the National Insurance team for further advice.

National Insurance: general enquiries

Thank you.

You must be signed in to post in this forum.