Claire Edwards
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Certificate of Residence - French property, certificate requested by French authorities
I would like some assistance regarding a Certificate of Residence. Whilst reading through the customer forum I read a post from somebody with a similar situation to my client. The response from HMRC Admin 19 was: "Posted 2 months ago by HMRC Admin 19 Hi, You would apply for a certificate of residence and we will then issue the appropriate form. As it relates to French property, you will also need to state that the application is under Article 10.3 of the trade agreement as this has different wording to be sent out in the reply. Thank you." Can you please confirm that this is correct, I cannot find any reference to this in the Treaties. The situation is the sale of a French property by a UK residence and they have requested a Certificate of Residence. I am happy that I need to fill in the form but please can you confirm 'which article of the country's Double Taxation Agreement covers the income in this request'. Thankyou -
State pension offer - voluntary NI contributions not showing yet
Please can you clarify the position regarding voluntary NI contributions and the State pension. My client has made voluntary contributions for an extra 3 years and has been advised by the Pension Service that this payment in addition to voluntary Class 2 NICs for 2022/23 will give her sufficient qualifying years for a full state pension. She has now received her state pension offer letter but, having checked online, the voluntary contributions have not yet been allocated. She also has not yet submitted her 2022/23 tax return in order to claim the Class 2 NICs although this is in progress. Where does she stand with this? After calling the telephone number on the offer letter I was advised that this was an HMRC problem and they would need to sort it but is it too late once the offer has been made or can this be recalculated? Thankyou in advance