HMRC Admin 32 Response

Hi,

Our International Teams are receiving larger amounts of queries then normal so this is causing a delay to the service that they provide and the work is rather complex to deal with. However, we can assure you that you will not be penalised because of our delays.

Thank you.

Hi,

Sorry that you can’t check the status of your CF83 application form online.  We can advise that if you live in an EU country then our International Team are dealing with queries received on 10 June 2024 so you could expect a reply by 3 August 2024.  If you live outside of the EU then our Team are dealing with queries received on 17 June 2024 so you could expect a reply by 25 July 2024.  

If you’d like to contact our National Insurance team then they will be able to check the progress of your CF83 application form.

National Insurance: general enquiries

Thank you.

Hi,

If you could call the International Pension Centre on 0800 7310469 (from the UK) or +44 191 2187777 (from overseas) then they will be able to help you regarding your bank details for the payment of your UK State Pension.

Thank you.

Hi,

If you’ve not yet received a reply to your CF83 application form, please contact our National Insurance team and they will be able to check if it has been processed and arrange for a copy of our reply to be sent to you if required.  

National Insurance: general enquiries

Thank you.

Hi,

Sorry that your mum can’t access her Personal Tax Account because of technical problems. If she’s still having problems accessing it then she may wish to contact our National Insurance team and they will be able to provide her with an 18 Digit Reference Number to use and confirm our bank account details.  

National Insurance: general enquiries

Thank you.

Hi,

If you’ve worked in the UK then please send us a copy of your P60s or payslips which show the amount of National Insurance contributions that were deducted from your salary.  Our International Team will then be able to create a full National Insurance account for you and arrange for any contributions that you may have paid to be put onto it.  They will provide you with a full National Insurance Number.

If you’ve never worked in the UK then you may apply for a National Insurance number online (via www.gov.uk) when you are in the UK.

Our postal address is:  

HM Revenue & Customs,
PT Operations North East England,
BX9 1AN,
United Kingdom

Thank you.

Hi,

Sorry that your payment that you sent to us last year is not yet recorded on your National Insurance account.  

The best way to deal with this would be to contact our National Insurance team.  

National Insurance: general enquiries

Our Helpline opens at 8am Monday to Friday and if you could call as soon after as you can then it should be easier to get through.  

If you would rather write to us then our postal address is:-  

HM Revenue & Customs,
PT Operations North East England,
BX9 1AN,
United Kingdom

Thank you.

Hi,

We can only give general advice on a forum as we don’t have access to all the specific information, and of course the normal rules regarding Self-Assessment apply.

Firstly, where you talk about OEIC’s being held within a WRAP, we assume you mean like an Umbrella Scheme, as described at CG41580 and CG57760. CG57750 onwards covers OEIC’s in general and CG57751 states that shares in OEIC’s are for the most part treated like shares in Authorised Unit Trusts. Dividends received from Unit Trust Accumulation funds are covered in CG57707 and as it states here, the amount that would normally be distributed as a dividend is instead re-invested into the fund to which it relates.

For Income tax purposes, this amount should still be returned as dividend income in the normal way. For CG purposes it has the effect of increasing the value of units in that holding accordingly. The amount that is subject to IT on the holder as dividend Income, is allowable expenditure for CG purposes (so effectively increases the base cost of the units in the holding).

Where some units are sold, then that would constitute a disposal of shares from that holding. Assuming all units in the holding are of the same type and class this will work like a S104 Pool, with any Gain is calculated in the normal way. There is a Help sheet HS284 that covers shares and includes information about S104 pooling that you may find useful. It also contains brief guidance on Accumulation trusts and Umbrella schemes.

Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Finally, if you have calculated a Capital Loss for 2022 to 2023 this will need to be reported in the normal way, so if you have completed an SA return for 2022 to 2023, you should amend this to include a CG page with the relevant disposal details. Any gain calculated for 2023 to 2024 will also need to be reported on CG pages of your return.
You should include an attachment of the spreadsheet with the return to show your workings of the loss and gain. Whether you include separate spreadsheets for 2022 to 2023 and 2023 to 2024 or use the same one for both years is up to you, so long as the information relating to each year is clearly identified. 

Thank you.