HMRC Admin 20 Response

Hi Fatiha,
You should account for the wholly attributable (exempt and taxable) input tax in the normal way.
If you are not making taxable supplies in a quarter and are operating the PE standard method then that will potentially skew the Partial Exemption recovery rate.
Taxable supplies over total supplies when both figures are zero will give a zero recovery rate for your residual which would only be resolved at the end of year annual adjustment.
However, if you look at section 4.5 of the PE VAT Notice (706):
https://www.gov.uk/guidance/partial-exemption-vat-notice-706#section4
which states:
For VAT Returns for periods beginning on or after 1 April 2009, you can use your previous year’s recovery percentage to determine your provisional recovery of residual input tax in each period. This is then finalised by way of an annual adjustment. The finalised annual recovery percentage is then used as the provisional recovery percentage for the next year and so on, saving the need to calculate separate recovery percentages for each period.
Therefore, you should be provisionally use the previous years recovery percentage and apply that to the four quarters for this year. Then at the end of the year you should undertake a longer period (annual) adjustment and then account for any difference between the two.
Thank you.

Hi Imshi104,
For Class 2 contributions there is a strict six year limit with very limited scope outside of this to make any earlier payments – as we do not have your details it would be best for you to call our Self Employed helpline  with you NI number and our agent would be able to see you account and advise correctly what options are available.
Thank you.
 

Hi NI help,
If you know where you have gaps in your National Insurance record and the DWP have confirmed that paying the gaps will increase their state pension then yes you can choose which years to pay, you do not have to pay consecutive years – if you advise us when you are asking for the payment reference the telephone agent will calculate on the years you request.
Thank you.

 

Hi RebeccaB1984 Bee,
There is the option for payments from abroad to use a reference of NINO followed by ‘IC’, surname then initial.
If limited to a certain amount of characters, use NINO followed by ‘IC’ and as much of the surname as possible.
Example - If your name is Anne Jones, you'd write the reference as QQ123456AICJONESA
There is currently a wait on allocating payments but customer accounts should be updated within 8 weeks from receipt of payment.
Thank you.

Hi sherpavanwoman,
When payments are received and added to an account they are posted with the actual date they are received by HMRC so if the payment has been processed after you started receiving your pension, the DWP can make good any arrears that you should have received – if this doesn’t happen automatically you can call The Pension Service.  In terms of checking that your payment has been processed you can check via your Personal Tax Account (PTA) or by speaking to our NI Helpline.
Thank you.

Hi Adeola Adeyemo,
If wish to change your address you can do this via you PTA (Personal tax account) Personal tax account: sign in or set up or they can call our NI helpline and after passing security we can update their record with new information.
Thank you.

Hi Lukasz,
You have applied for the correct certificate, however without looking at your personal records I am unable to advise you any further on this forum. z
You will need to speak to an advisor on our helpline. Lines can be very busy, but your call will be answered.
The number to call is 0300 200 3500 or +44 (0) 191 203 7010 if you are calling from abroad. Lines are open Monday to Friday, from 8am to 6pm.
Thank you.
 

Hi Christos Christodoulou,
If it is just proof that you are paying National Insurance contributions in the UK, that you require, you can apply for a statement of National Insurance contributions by completing form CA3916. This can be found on the gov.uk website - Get a PDU1 certificate or a National Insurance contributions statement
With regards to cancelling the other certificate that you have requested, please call the National Insurance helpline and ask them to cancel your application.
The contact number is 0300 200 3500 (+44 191 203 7010 if calling from abroad). Lines are open Monday to Friday from 8am to 6pm.
Alternatively, you can attach a note to the CA3916 asking HMRC to cancel your application.
Thank you.

 

Hi Mark Brown,
Voluntary National Insurance contributions are not counted as periods of insurance for the purposes of a U1 certificate.
Therefore, the answer to your question is no, they would not be reflected on the certificate.
Thank you.
 

Hi Ankah93 Anker,
I can confirm that the outcome of the liability decision will apply to both employee and employer National Insurance contributions (NICs).
If the decision is that the employee is not liable to UK NICs, the employer will be notified and advised to cease deducting NICs and to process a refund of any NICs paid after the liability ceased. If the decision is that the employee is liable to UK NICs, the employer will continue to deduct employee and employer NICs as normal.
Thank you.