HMRC Admin 19 Response

Hi,

If the repayment is pending and not issued within 10 working days then the repayment will have been selected for security checks. If still pending on your account you will need to contact woue Self Assessment team to review:

Self Assessment: general enquiries

Thank you.

Hi enyaps1,

Please contact our National Insurance team and an advisor will be able to check your records and arrange for the payment to be allocated to the years that you intended it to be allocated to. 

National Insurance: general enquiries

Thank you.

Hi classwho,

Part of the criteria to pay voluntary National Insurance contributions abroad at the class 2 rate, is that you have to be employed or self-employed abroad. Once you have retired, if you want to continue to pay voluntary National Insurance contributions abroad, this would be at the class 3 rate.

Further information about paying voluntary National Insurance contributions abroad can be found here: 

Social Security abroad: NI38

Thank you.
 

Hi,

A National Insurance Number is made up of 8 characters, 2 letters, followed by 6 numbers and then another letter. It may be that you were previously using a temporary National Insurance number. Please check your personal tax account, if you have one, to ensure that the National Insurance contributions that you have previously paid are recorded.

If you do not have access to your personal tax account, please contact our National Insurance team and they will check that your employment is recorded correctly.

National Insurance: general enquiries

You should inform your employer of your correct National Insurance number.

Thank you.
 

Hi,

Please contact our National Insurance team so they can trace your payment of National Insurance contributions and allocate it correctly. Please have your payment details to hand when you call.

National Insurance: general enquiries

Thank you.

Hi,

When making an informed decision about whether to make a payment for voluntary National Insurance contributions you must know if making a payment will increase your UK state pension entitlement.

HMRC can review your NI record until you reach State Pension age and advise you of any gaps and how to pay. HMRC cannot advise on how this is calculated into your State Pension entitlement, this is done by  DWP.

We are currently dealing with high volumes of payments through out the department. You can contact our National Insurance team to find out the status of your payment.

National Insurance: general enquiries

Thank you.
 

Hi,

Unfortunately, we are unable to explain how your grandfather was issued with two National Insurance numbers. Your understanding is correct, once your National Insurance number is issued, it stays with you for life. 

Thank you.

Hi Yuliyan,

Please contact our National Insurance team and they will be able to check if a U1 has been issued to you and arrange for a copy to be sent if necessary.

National Insurance: general enquiries

Thank you.

Hi,

Before applying to pay voluntary National Insurance contributions whilst overseas, you may wish to obtain a State Pension Forecast which you may receive through this link:

Check your State Pension forecast

Once you are happy to pay voluntary contributions then you should read our leaflet NI38 ‘Social Security Abroad’ and then complete and return the CF83 application form which are available here:

Social Security abroad: NI38

Thank you.
 

Hi,

In respect of the payment made by the landlord to a tenant or prospective tenant for any construction works, Regulation 20A came into force from 6 April 2024, where if the following conditions are met, the payment made under the construction contract cannot be a contract payment:    

• the payment is made by or on behalf of the landlord (as defined in SI2005/2045 Regulation 20A(2)(b)) 
• the person receiving the payment is a tenant/sub-tenant or prospective tenant/sub-tenant of the landlord 
• the payment is for construction operations agreed in connection with a lease or an enforceable agreement to enter into a lease 
• the tenant that occupies or will occupy the property will carry out the construction operations itself, or a third person will carry out the construction operations under a contract with the tenant 
• the payment is for construction operations relating to works intended primarily for the benefit and use of the tenant that occupies or will occupy the property under the lease 

You can see the following guidance for further information:

CISR14048 - The Scheme: construction operations: Payments made by landlord to tenant – Regulation 20A   

In respect of the tenant’s element of the payment for construction works, then this can potentially be excluded by virtue of Regulation 22 if the payment under the construction contract is in respect of premises used for the purposes of that business. You can see the guidance here:

CISR17230 - The Scheme: secondary legislation: regulation 22 

However, if this is indeed the case but the £3m deemed contractor threshold is not exceeded, then there would be no expectation for you to register for CIS.

Thank you.