HMRC Admin 20 Response
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RE: Mechanism for paying class 2 NI contributions from abroad
Hi Mike,
The timescales tool is dependent on your location either within the EU or not in the EU.
The tool does advise that the date is an estimate and may change for all overseas appliactions.
Check when you can expect a reply from HMRC
If your application has exceeded the timescale date for your location, please contact the overseas helpline and they can investigate this for you.
Number - 0300 200 3500
Overseas - 0044 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays
Thank you. -
RE: NI for invigilators
Hi Mum25 Trainee,
You may wish to refer to the National Insurance Manual here with regard to your query - NIM74100 - Class 2 National Insurance contributions: special cases: examiners and moderators
This confirms that the special arrangements for invigilators apply as long as the examination will lead to any certificate, diploma, degree or professional qualification.
If you are still unsure how this relates to your particular circumstances you will need to write to us at
HM Revenue and Customs
National Insurance Contributions and Employer Office
BX9 1AN
Please provide as much information as possible in your letter.
I am afraid this type of enquiry cannot be dealt with over the telephone.
Thank you. -
RE: Mechanism for paying class 2 NI contributions from abroad
Hi Sharon2,
To use the online system you would need an 18 digit reference number.
However, if you are paying for period when you were living abroad, your reference number would be different.
You would use your National Insurance number followed by IC then your surname and initial as your reference number.
Further information on how to pay for periods when you were/are living abroad can be found here - Pay Class 2 National Insurance if you do not pay through Self Assessment
Thank you.
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RE: Self-employed in the UK and non-UK-resident: paying class 2 NICs from abroad in Self Assessment
Hi Paul-50,
You will need to write to HMRC to request a liability decisionc, please provide the following information in your letter:
your full name
your National Insurance Number
your date of birth
your most recent UK address
your address abroad
the type of work you do
your business name and address - both UK and abroad
where your contract is held
how often you work in the UK
your normal working pattern (the days, weeks or months they regularly work)
The address to write to is:
PT Operations North East England
HM Revenue and Customs,
BX9 1AN
Once HMRC have this information, they will be advise you of the correct action to take.
Thank you.
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RE: Credit for Maternity Leave while abroad
Hi Lizz34AD Fry,
You will not be entitled to National Insurance credits if you are not living and working in the UK.
You may wish to contact the Department for Work and Pensions to obtain further information about Maternity Allowance. Their number is +44 (0) 191 2187644, lines are open from 8am to 5pm, Monday to Friday.
Further information can also be found here - Maternity Allowance Overview
Thank you.
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RE: Requested the A1 form to HMRC
Hi Colin,
You can send supporting documents as an attachment to the application.
If you require further assistance on how to do this, please contact the Online Services helpdesk . Lines are open from 8am to 6pm Monday to Friday.
Thank you. -
RE: Completing Form CF83
Hi Lulu Farrow,
Your Partner should add his last employment in the UK at question 16 of the CF83, we will be able to check his National Insurance records to see his previous employments.
We need to know the date that he left the UK, therefore he should provide the date that he left the UK to return to Australia, not his date of birth.
He can also attach a covering letter to his application to explain anything in further detail if necessary.
Please refer to the NI38 when completing the form - Social Security abroad: NI38
Thank you.
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RE: What Capital Gains will apply when I sell my USA home, to return to live in the UK?
Hi S Starling,
HMRC cannot comment on future events as legislation and/or plans may change.
However, based on current guidance you would need to determine which property is in fact your main residence:-
CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination
Thank you.
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RE: High value family gift.
Hi ahurtadomontiel23 hurtado,
There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends, these would then potentially be subject to tax.
Further guidance can be found here (Tax on savings interest and Tax on dividends).
Thank you. -
RE: US 401K Withdrawals and tax treatment
Hi Susie,
There is no legislative definition of a Lump Sum but HMRC regards these as being any non-periodic payment of a pension - That is, any non-regular payment that decreases the value of the remaining pension pot after such payment is made. For example, the first (IRA) withdrawal is taken in year 1, the next withdrawal was made in year 5, and another withdrawal in year 7; such payments will not be regarded as periodic and will be treated as Lump Sum’s under the UK/USA DTA. Whereas any amount withdrawn in set, periodic, frequent intervals (e.g. weekly, monthly, annually etc.) would not be a Lump Sum, but rather periodic payments.
Thank you.