HMRC Admin 32 Response

Hi,

We are unable to give a decision about your enquiry on this forum.  

The criteria to pay voluntary NICs while abroad is UK legislation and is covered under article 147 of the Social Security (Contributions) Regulations 2001. We have to adhere to these rules which are stated in UK law. 

Although we do look at an individuals record as a whole we must look at the period immediately prior to leaving the UK. 

You may wish to appeal the decision made, you must write to HMRC and request an appeal to the decision made for your case.

There are 3 stages in the appeals process: 

• Informal
• Formal
• Decision

You must provide your name, address, DOB and NI number in your letter of appeal.
You must provide a full explanation of the appeal to be made.
Provide any evidence that may support your right to an appeal.

More information can be found on here: 

Guidance on Social Security abroad: NI38

Thanks
 

Hi,

We would advise that they should apply for a full National Insurance Number before applying to pay any voluntary contributions.  

They can do this via the link below:  

Apply for a National Insurance number

Thank you.

Hi,

You may wish to contact The Pension Service to discuss whether it is worthwhile to pay the voluntary National Insurance contributions. 

Contact the Pension Service

Alternatively, you may wish to take some financial advice from an Independent Financial Advisor.

Thank you.

Hi,

If you call The Pension Service, they will be able to arrange for a State Pension Forecast to be issued to you.  

Contact the Pension Service

Thank you.

Hi,

If you could call The Pension Service they will be able to advise you of any tax years that you may pay that will increase your entitlement to a UK State Pension.  

Contact the Pension Service

Thank you.

Hi,

It is likely to be an error if your mum has never lived or worked in the UK and is over State pension age.

One full year of National insurance on her record will have no impact on her National insurance record as she is over state pension age and therefore no liable for national insurance or credits.

Thank you.

Hi,

A director will have an annual earning period if he is a director at the start of the tax year.

So for 2024 to 2025 if his annual earnings are at the lower annual level (£6396) and the primary threshold (12570) then the year may be a qualifying year.

His qualifying years can be confirmed on his Personal Tax Account or by requesting a pension forecast.

Thank you.
 

Hi,

This would need to be confirmed as will depend on several factors.

Please contact the National insurance team to confirm position using the link below.

National Insurance: general enquiries

Thank you.

Hi,

Parents and carers credits are Class 3 NI credits; they count towards the customer's state pension and additional state pension. Credits for parents and carers replaced Home responsibilities protection (HRP) for customers who reach state pension age on or after 6 April 2010.

Who gets credits for parents and carers?
A customer may get credits for parents and carers if they do not work or earn enough to pay National Insurance contributions and:

• Get child benefit for a child under 12
• Are an approved foster carer
• Care for someone who is sick or disabled for at least 20 hours per week.

Credits will only be applied to the account after the end of the financial year.

Hi,

Parents and carers credits are Class 3 NI credits; they count towards the customer's state pension and additional state pension. Credits for parents and carers replaced Home responsibilities protection (HRP) for customers who reach state pension age on or after 6 April 2010.

Who gets credits for parents and carers?
A customer may get credits for parents and carers if they do not work or earn enough to pay National Insurance contributions and:

• Get child benefit for a child under 12
• Are an approved foster carer
• Care for someone who is sick or disabled for at least 20 hours per week.

Credits will only be applied to the account after the end of the financial year.