HMRC Admin 19 Response
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RE: Filling in the SA102 without income payment on P60
Hi,
You will need to review article 14 of the UK / Hong Kong tax treaty. It advises that you are taxable in the UK on your employment income from Hong Kong, because you are in the UK, not Hong Kong, when you do this work.
Hong Kong: tax treaties
The SA102 should show your Hong Kong employment and, where tax is paid in Hong Kong, you also declare the income and foreign tax deducted and claim a foreign tax credit.
Thank you. -
RE: CGT on assets where IHT is exempt
Hi,
We can only provide general information and guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assesment team for advice or seek professional advice.
Contact HMRC
Thank you. -
RE: Withholding Tax
Hi,
We can only provide general information and guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assesment team for advice or seek professional advice.
Contact HMRC
Thank you.
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RE: Is NIC mandatory for landlord with more than 1 property
Hi,
We would usually say that in order for a property owner to be gainfully employed for self-employed NI contribution purposes, their property management activities must extend beyond those generally associated with being a landlord.
You can see guidance here:
NIM74250 - Class 2 National Insurance contributions: special cases: property and investment income
If you are still unsure, please write to us with as much information as possible:
HM Revenue and Customs,
Self Employment Services,
National Insurance Contributions and Employer Office,
BX9 1AN
Thank you.
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RE: Mechanism for paying class 2 NI contributions from abroad
Hi Britcanada,
Please contact your bank with this query as you are using their systems to arrange payment of voluntary National Insurance contributions to us. Your bank may be able to do the transfer to us on your behalf. Our reference number should be quoted on your bank transfer so that we know that the payment is for your National Insurance account.
Thank you. -
RE: BNO
Hi,
If you are coming to the UK to work you will pay National Insurance contributions if you earn above the lower earning limit.
You can only claim a UK State Pension when you reach UK State Pension age and also meet the minimum requirements of 10 Years contributions.
HMRC can not confirm a persons entitlement to a UK state pension.
We are unable to comment on an individual case on this forum.
Thank you.
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RE: Class 2 NIC if your self-employment is not your main source of income
Hi,
You can register as self employed here:
Check how to register for Self Assessment
If you are already registered, then when you complete your Self Assessment tax return you can opt to pay the class 2 NI contributions voluntarily.
Thank you.
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RE: Request for Direct Debit Option for National Insurance Contributions
Hi,
Yes, when you complete the form, please include your actual residential address, which can be anywhere in the world. This address will be noted on your Nattional Insurance record and we will write to you at that address.
Thank you.
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RE: State pensions gaps incorrect
Hi,
We should be able to resolve this quickly over the telephone if you contact our National Insurance team.
National Insurance: general enquiries
If you prefer, you can write to the following address:
HM Revenue and Customs,
Individual Caseworker Section,
National Insurance Contributions and Employer Office,
BX9 1AN
However, the area that would deal with your written enquiry are currently dealing with work received on 21 January 2024.
Thank you.
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RE: How to pay from UK after CF83 approval.
Hi,
If you can omit the last letter of your surname from the reference, that should still work.
Thank you.