HMRC Admin 19 Response

Hi,
Any years of HRP that are transferred from one spouse to another are transferred to the same year, they cannot be transferred to a different year. So if your wife had HRP from 1980 to 2000 and it was transferred to you, it would be transferred to the same years.
If a request is received for a transfer of HRP and all qualifying conditions are satisfied, HMRC will transfer the HRP as requested.  
Pension entitlement is determined by DWP, and we have no involvement in pension calculation. It is therefore quite possible that any transfer may not improve pension entitlement.
Thank you.
 

Hi,
The International Pension Centre are part of the DWP and so we cannot comment on the processing timescales of another department.
So long as your form was received before 5 April 2025, you will be given the opportunity to pay the National Insurance contributions that were available to pay at the time you made your application.
Thank you.
 

Hi,
You can only apply for a UK National Insurance number (NINO) if you need one.
The temporary NINO you have is probably an administrative one set up when your Self Assessment record was created. It has no link to any National Insurance record.
If you feel that you need a UK NINO, the guidance on how to apply is here:
Apply for a National Insurance number
Thank you.
 

Hi,
Without being able to check your record we are unable to give a definitive reply. You will need to contact our National Insurance team for advice.
National Insurance: general enquiries
Thank you.

Hi John RS,
Your circumstances at the time, and the length of time that has passed since the year you wish to pay, govern what can be paid and at what rate.
Currently, National Insurance contributionss can be paid voluntarily for years from 2006 onwards, however from 6 April 2025, payment can only be made for the years 2019 to 2020 onwards. The information you have quoted with regard to the years you have been told you can pay does not seem to be correct.
Can we suggest that you double check this with DWP and then contact our National Insurance team.
National Insurance: general enquiries
Thank you.

Hi,
Your German State Pension is only taxable in Germany, so you do not need to include this in your Self Assessment tax return.
Thank you.

Hi,
You can see guidance here:
CG13030 - Compensation: personal compensation or damages
Thank you.

Hi,
You can see the following guidance for guidance on the 'bed and breakfasting' rules.
Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you.
 

Hi,
As you are tax resident in the UK for the whole tax year, you are taxable in the UK on your worldwide income. This means that you would need to declare the annuity/pension in a Self Assessment tax return.  
The article 17 of the tax treaty that exists between both countries confirms that the pension/annuity is only taxable in the UK. Any tax paid in South Africa, should be claimed back by submitting a certificate of residence along with the South Africa claim forms. You can see guidance here:
How to apply for a certificate of residence to claim tax relief abroad
Thank you.

Hi,
Based on the details you have provided we can confirm that no Capital Gains Tax would be due.
Thank you.