Ongoing self employment when non-resident for entire tax year, voluntary national insurance

Hello, I have been non resident in the UK for the tax year 22-23. I have previously been resident in the UK and self employed there for many years. During 22-23 I did not carry out any self employed work in the UK. However I may do so again in the future, and could have done so in 22-23 if work had arisen in the UK at the right time. I consider the business to still be running on this basis. However is my self employed business still considered by HMRC to be operating if I take no income and charge no expenses? Should I still complete the self employed pages of the tax return SA103? Furthermore, if I complete the self employed section of the tax return SA103 and state my intention to pay voluntary national insurance there, do I also need to submit form CF83 to apply to pay voluntary national insurance when abroad? Many thanks!

Hi Kerma,

It will be considered still up and running until you tell HMRC that it has ceased.
You can complete the SA103 to tick that you wish to pay voluntary NI contributions, if you opt for this, you need to make the payment by 31/01/24.
If you would find the CF83 an easier option, you would leave the box on the SA103 unticked.

Thank you,