HMRC Admin 20 Response

Hi Rosieb Bligh,
You have set up the arrangement in a way that the limited company is making the overall supplies and so the total income would go towards your taxable turnover.
The payments made to the additional instructors is a commission charge that the instructors are charging to the limited company and so you wouldn't be able to discount this income from your taxable turnover.
Please see the guidance regarding when to register for VAT:
Who should register for VAT (VAT Notice 700/1) 3. Working out whether you need to register
Thank you.

 

Hi Jay Khan,
This is a complicated area, and I would ask you to consider seeking professional advice from an accountant/tax advisor since HMRC would not be able to provide accountancy/tax advice to assist you with your query. 
I would, however, refer you to HMRC’s Business Leasing Manual at the weblinks below for further information. 
BLM32050 - Taxation of leases that are not long funding leases: finance lessees: general issues: depreciation method used
BLM32220 - Taxation of leases that are not long funding leases: finance lessees: taxation generally: use of generally accepted accounting practice
BLM00330 - Introduction: Lease taxation: Hire purchase contracts
CA23300 - Plant and Machinery Allowances (PMA): hire purchase: contents
Thank you.

Hi Mcbrit1066,
I can confirm that once we receive your CF83 application form to pay voluntary National Insurance contributions you will not be penalised for our delay.  If we reply to you close to the end of the tax year then we will extend the deadline for payment for you.  
If you are not employed nor self-employed overseas then you would only be able to pay voluntary class 3 contributions but our International Team will detail all the shortfalls that you may pay and how to make payment.
In the meantime, you may wish to contact the DWP Future Pension Centre on 0800 7310175 (from the UK) or +44 191 2183600 (from overseas) to make sure that it is worthwhile for you to make payment of voluntary contributions.
Thank you.

Hi Brummie Slade,
Our International Team are currently dealing with queries received in February 2023 so you can expect a reply shortly.  
If you do not receive a reply shortly then you may wish to call our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 2037010 (from overseas)
and they will be able to help you further.
Thank you.

Hi blessing,
In order to answer your query we need to view the NI and SA records.
You will therefore need to call the NI Helpline, the telephone number is 0300 200 3500.
Thank you.

Hi Ian7267,
In order to answer your query we need to view your NI and SA records.
You will therefore need to call the NI Helpline, the telephone number is 0300 200 3500.
Thank you.
 

Hi Amandeep Toor,

Your liability to pay Class 2 NICs ends when you cease self-employment, you can choose to pay voluntary Class 3 NICs to make the 2023-24 a qualifying year for state pension purposes.
However, I would advise that you contact the Future Pension Centre (FPC) on 0800 731 0175 to ensure that paying voluntary Class 3 NICs is beneficial.
If after speaking to FPC you choose to pay voluntary Class 3 NICs you can contact the NI Helpline on 0300 200 3500 who will advise how to make a payment.
Thank you.

Hi Shelbysmum,
If you could call our National Insurance Helpline on 0300 200 3500 they will arrange for your direct debit for voluntary contributions to be cancelled.  
Your employer should start deducting class 1 National Insurance contributions from your salary so please ensure that you’ve provided them with your National Insurance Number.  
Any overpayment of voluntary contributions will be automatically refunded to you after the end of the tax year.
Thank you.

Hi MarkR,
If you previously completed our CF83 application form to pay voluntary National Insurance contributions whilst overseas you may have arranged for either an annual request for payment to be sent to you or set up a direct debit.  
If you did not do this then may I ask that you complete and return one and our International Team will be able to update your National Insurance account and send you a letter to quote any shortfalls of voluntary contributions.  
You should read leaflet NI38 ‘Social Security Abroad’ before completing the CF83 application form.  
Here are the links to NI38 and CF83 
Thank you.

Hi Paul from Aus,
If you are ready to claim your UK State Pension then you may do so and receive a pension based on your current National Insurance position.  
Details of how to contact The Pension Service may be found at Contact the Pension Service
As you are over UK State Pension Age, your CF83 application form should have been forwarded on to The Pension Service for them to reply to you.  
You may wish to contact them about paying any shortfalls of voluntary National Insurance contributions.
Thank you.