HMRC Admin 32 Response

Hi,
The International Pension Service  send you the form IPC SU117 05/14 when they send the information on the amounts you can pay.
To pay by cheque from abroad please make cheque payable to:  
'HM Revenue and Customs only'
On the back of the Cheque include

• Full name
• Full address
• NINO or employers reference
• the tax years the payment covers
• cheque number (if not shown on the front of the check)
• bank sort code (if not shown on the front of the check)
• account number (if not shown on the front of the check)

All cheques must be sent to NIC&EO office, HM Revenue & Customs, National Insurance and Employer Office, BX5 5BD
Thank you.

Hi Breda Lavan,
If paying for a period in the UK : You can pay by sending a cheque to:
HM Revenue and Customs
National Insurance Contributions and Employer Office
BX5 5BD

Allow 3 working days for your payment to reach HMRC.
Include a note with:

• your name, address and phone number
• how much you’re paying
• the period you’re paying for
• your 18-digit reference number or National Insurance number

If you do not have an 18 digit ref you can write your National Insurance number on the back of the cheque.

If paying from overseas by cheque

Payable to 'HM Revenue and Customs only'
On the back of the Cheque

• Full name
• Full address
• NINO or employers reference
• the tax years the payment covers
• cheque number (if not shown on the front of the check)
• bank sort code (if not shown on the front of the check)
• account number (if not shown on the front of the check)
• if you want a receipt

All cheques must be sent to our NIC&EO office
•    HM Revenue & Customs
•    National Insurance and Employer Office
•    BX5 5BD
Thank You.
 

Hi,
If you are not gainfully employed or registered as self-employed or in receipt of benefits that award National Insurance credits you will have a shortfall in NI contributions for each year.
You can view your NI record on line via a personal tax account.
Personal tax account: sign in or set up
Thank you.

Hi Jellytots,
As your husband is a UK resident, he needs an 18-digit reference number given direct by HMRC.
To receive his 18-digit reference number, he can use the webchat function through the gov.uk website. If he cannot use the web chat function, he can call us on 0300 200 3500. He will need his National Insurance Number at hand to use these services.
If your husband has a government gateway account, he should be able to access his Personal Tax Account and view his pension forecast. This may provide payment options for eligible gaps that can be contributed towards.
Please note your payment may be delayed if you use a wrong reference number.
Thank you.

Hi Jorob90,
Yes you can pay all shortfall years in one payment, and then call the NI helpline in order to allocate to the relevant qualifying years. 
State Pension
Due to changes in the law, you need the Pension Service to confirm whether your State Pension will increase if you pay any shortfall. Please call the Future Pension Centre to find out which tax year will count towards your State Pension.
The number to call is:
0800 731 0175 if you live in the UK
+44 191 218 3600 if you live outside the UK
You can also get a State Pension statement. To do this, go to GOV.UK and search ‘check your state pension forecast’.
You can request a call back to discuss payment of voluntary NICs for tax years between 2006 and 2018 by completing and submitting an online form to register your interest.
This will be sent to DWP and a call back arranged within 8 weeks. To find this form go to GOV.UK and search Contact the Future Pension Centre - GOV.UK
If you submit your request by the 5 April 2025 deadline, you will still be able to pay voluntary National Insurance contributions after the deadline has passed.
Thank you.
 

Hi,
You will need to complete form CF83 Application to pay contributions abroad enclosing the information supplied to allow us to consider your request.
Voluntary abroad National Insurance Contributions (NICs) information can be found by reading the information at the following link:
Social Security abroad: NI38
You can use the CF83 application held within this information link.
When you are accepted you will be given the payment information to use from a non UK bank account.
The deadline for paying voluntary NICs from abroad has been extended until 5 April 2025.  
If you have a valid UK Passport or Driving licence you may wish to register for a personal tax account this will show information on your NI record and Also provide your UK state pension forecast.
If you cannot register for a personal tax account you can use the following link:
Pensions and ageing society statistics
Once completed a decision will be given to advise if you are eligible to pay Class 2 or Class 3 contributions.
Thank you.

Hi,
A worker’s pay for minimum wage purposes must be calculated in a particular way. For more information about what counts as pay for minimum wage purposes, please refer to:
Calculating the minimum wage
Where a salary sacrifice arrangement is in place and the worker gives up their contractual entitlement to a portion of their salary, in exchange for some form of benefit.
This means that the worker no longer has entitlement to that amount of pay under their contract and therefore, their pay for minimum wage purpose would be reduced accordingly. 
Where there is more than one arrangement, each additional salary sacrifice arrangement will further reduce a worker’s pay for minimum wage purposes.  
For more information on salary sacrifice arrangement please refer to:
Calculating the minimum wage
Thank you.

Hi Nicola Levett,
If the amount you are paying is the same amount you previously paid you can use the same 18 digit reference but if the amount is different you will need to contact our National Insurance team to obtain a new reference number.
National Insurance: general enquiries
Thank you.
 

Hi,
Please see guidance here:
Dealing with the estate of someone who's died
If you require further advice, please contact our Inheritance tax team.
Inheritance Tax: general enquiries
Thank you.

Hi,
You can find the overseas number can be found in the link below.
Income Tax: general enquiries
Thank you.