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  • RE: Higher rate tax payer additional tax relief for Pension

    Hi,

    Please contact our Income Tax team to confirm the pension contributions you made and we can process your claim from there. For claims of over £10,000, we would require you to provide evidence of those contributions.

    Income Tax: general enquiries

    Thank you.
     
  • RE: IHT - Form IHT403 1986

    Hi,

    Please contact our Inheritance Tax team for advice.

    Inheritance Tax: general enquiries

    Thank you.
  • RE: Tax credits are ending on 5 April 2025

    Universal Credit is replacing tax credits. The Department for Work and Pensions (DWP) or the Department for Communities (for Northern Ireland customers) will write to all eligible customers during 2024 and inform them of the need to move to Universal Credit, to continue to receive financial support.  

    If you do not claim by the deadline date in that letter your existing tax credits payments will stop, even if you have just renewed your tax credits claim.  

    If you are claiming tax credits and are State Pension age or over, the DWP or the Department for Communities will write to you to ask you to apply for Universal Credit or Pension Credit, depending on your circumstances.  

    A very small number of customers will not be eligible for Universal Credit or Pension Credit. These customers will be able to remain on and receive tax credits until 5 April 2025, unless a change in their circumstances ends tax credits sooner. After this date, tax credits will end, and no further tax credits payments will be made.  

    Your 2024 to 2025 tax credits notices may show some predicted payments for the tax year 2025 to 2026. These are automatically generated and should be disregarded.  

    You do not need to do anything now.  
    All eligible customers will receive a letter from the DWP or the Department for Communities telling you what to do. This letter is called a Migration Notice.  

    Customers who do not receive a Migration Letter will continue to get tax credit payments until 5 April 2025, unless they have a change in their circumstances which ends their tax credits sooner.  If you claim Universal Credit before you receive a Migration Notice, the amount of Universal Credit you are entitled to may be less than the amount you receive in tax credits.
     
  • RE: Inheritance tax from abroad on ETFs

    Hi,

    For advice on this matter, you will need to contact the Inheritance Tax team.

    Inheritance Tax: general enquiries

    Thank you.
  • RE: Have made a mistake in a CF83 form submitted in April 2023 - living in Ireland since 1989

    Hi Annette Clancy,

    You can submit the extra information by post, and it will be linked to your application. The address to write to is:

    PT Operations North East England
    International Caseworker EU Department
    HM Revenue and Customs
    BX9 1AN

    Please ensure you include your National Insurance number on your letter.

    Thank you.
     
  • RE: Amount of NI contributions required to receive the full state pension at retirement age

    Hi Keith Davis,

    The new State Pension was introduced on 6 April 2016 and the number of qualifying years rose from 30 to 35. The other main difference is that the contracted out D rate of National Insurance Contributions (NICs) was also abolished and were no longer treated as like for like as A rate deducted NICs.

    This may be the reason to why more qualifying years are required. You may wish to contact the DWP for a pension forecast, you can do this here:

    Check your State Pension forecast

    Thank you.

     
  • RE: Impossible to talk to someone regarding to NI voluntary contributions.

    Hi Princess wilson,

    We are sorry for the frustration you feel when trying to contact us. We do have multiple channels of communication for customers and are always looking to improve current methods customer contact.

    There is no option to pay voluntary UK class 2 National Insurance contributions by direct debit because the collection is now through your Self Assessment return, which operates on the previous tax year.

    There is an option to pay voluntarily when your earnings are below the threshold, this will then be received in the Self Assessment system and transferred to the NI record.

    Thank you.
     
  • RE: NI Contributions goal posts change?

    Hi sadey,

    The New State Pension was introduced on 6 April 2016 and the number of qualifying years rose from 30 to 35.

    The other main difference is that contracted out D rate of National Insurance contributionss (NICs) was also abolished and were no longer treated as like for like as A rate deducted NICs.
    This may be the reason to why more qualifying years are required. You may wish to contact the DWP for a pension forecast, you can do this on line here:

    Check your State Pension forecast

    Thank you.
     
  • RE: How to pay Voluntary contributions to fill gaps

    Hi Paul from Aus,

    We can confirm that, if you start to receive your State Pension prior to paying any voluntary National Insurance contributions that you may be eligible to pay, this will not prevent you from paying them at a later date. 

    Thank you.
  • RE: Mechanism for paying class 2 NI contributions from abroad

    Hi luketoretire Thorn,

    You must apply to pay voluntary National Insurance contributions (NICs) while abroad by completing the CF83 application here:

    Apply to pay voluntary National Insurance contributions when abroad (CF83)

    If you are accepted to pay voluntary NICs you will be notified of all shortfalls on you NI record from 2006-2007 tax year to 2022-2023.

    Prior to making a payment you must have confirmation from the Department for Works and Pension that paying voluntary NICs will improve your State Pension entitlement.  

    Please note you have 18 digits for the reference for the payment and it must be in the format of your NI number followed by IC, then surname and initials. Do not include anything else in the reference as this may delay the payment reaching your NI record.

    We would use the option that you would normally use for any reference when making payments, we do not think leaving a note would be this option.

    You must also be mindful of any charges, including exchange rates if not making sterling payments. 

    Thank you.