HMRC Admin 19 Response
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RE: Specified Adult Childcare Credits
Hi Welsh Lady,
We are currently dealing with applications from March 2023 for specified adult childcare forms. The dates we publish are estimates and may change. At present you should receive a reply by 20 April 2024.
You can view the timescales here:
Check when you can expect a reply from HMRC
If you are at state pension age or within 3 to 6 months of the date you retire and you need to increase your state pension, you may have the option to pay voluntary National Insurance and if your application is successful the voluntary payments you have made can be requested to be refunded. If you do choose to pay voluntary, please advise that you are paying these pending your application being successful.
If you do decide to pay voluntary National Insurance, please ensure that the years to pay will increase your state pension by contacting the Department for Work and Pensions. If you are over 6 months away from the State Pension age you will need to contact The Future Pensions Service:
https://www.gov.uk/future-pension-centre
If you are within 6 months of your state pension age you will need to conatct the Pension Service
Contact the Pension Service
Once you are aware of the increase to your pension and you wish to pay voluntary National Insurance, please contact our National Insurance team:
National Insurance: general enquiries
Thank you.
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RE: Employer of Record
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RE: Is VAT chargeable on services for UK clients delivered outside the UK
HI.
If your business is UK VAT registered, then please refer to notice 741a regarding place of supply of services:
Place of supply of services (VAT Notice 741A)
In particular we would advise you to look at section 6 as this provides the general rules depending on whether you are supplying to a business or private customer and also section 6.4 provides links to additional rules which may apply. If the place of supply as per the above guidance falls outside the UK then this is outside the scope of UK VAT and no UK VAT would be charged.
Thank you. -
RE: Stamp Duty Refund when making 2nd Property into Main Residence
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RE: For joint working tax credit claimants, can you change who receives the Class 3 NI credits?
Hi,
On joint claims for Tax Credits the payment goes to the person you have decided should receive the payment, they are the main claimant and in turn receive the credits.
If you wish to discuss this you will need to contact the Tax Credits team.
Tax credits: general enquiries
Thank you.
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RE: Retroactive National Insurance Class 2 Voluntary Contributions (pension gaps)
Hi,
Your CF83 application to pay voluntary National Insurance from abroad is subject to the timescales on reply. You can see the timescales that apply to your query here:
Check when you can expect a reply from HMRC
We will be writing out to you advising the class rates and the amounts that we will be inviting you to pay. The abolishment of class 2 does not apply in this case as it relates to older tax years and you are an overseas contributor.
The time to pay for older tax years are frozen until 5 April 2025.
The abolishment of class 2 refers to UK self employed individuals that are registered to pay class 2 when they submit their Self Assessment return each tax year.
Thank you.
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RE: Voluntary NI increasing Pension
Hi ParkerPen Nib,
HMRC can tell you how much you are able to pay and how to pay it. However we are not involved in the calculation of Retirement Pension and so we cannot advise on how the payment of National Insurance contributionss will affect pension entitlement.
You can see information on how your pension is calculated and how to obtain a state pension forecast here:
The new State Pension
If you need further advice, you can speak to the DWP, if you are under State Pension age:
Contact the Future Pension Centre
Or if you are over the State Pension age:
Contact the Pension Service
Thank you. -
RE: I am afraid we cannot establish eligibility to pay NICs on a voluntary basis from outside of the
Hi,
Unfortunately, we cannot establish eligibility to pay National Insurance contributionss (NICs) on a voluntary basis from outside of the UK, nor which rate they can be paid at without completion of form CF83. We would therefore urge you to complete this as quickly as possible.
We are unable to collect NICs from non UK bank accounts, so if you do not have a UK bank account, please leave the bank details section blank and once eligibility has been confirmed we will issue a bill annually.
Due to the volume of work currently on hand, at present the turnaround on form CF83 is 44 weeks.
Thank you.