HMRC Admin 20 Response

Hi Mirza Baig,
You have advised that the National Insurance helpline told you to apply for a National Insurance number.
If you have done this and received your own National Insurance number, you will need to tell your employer your correct National Insurance number.
For the current tax year (06/04/2023 to 05/04/2024) your employer will be able to amend any submissions they have made incorrectly.
For tax years prior to 2023-2024, please write to HMRC at the following address:
Individual Caseworker
PT Operations North East England
HM Revenue & Customs
BX9 1AN
Please provide the following information:
•    Your employers name and address
•    The employers PAYE reference number
•    The date you started your employment
•    The correct and incorrect National Insurance number
•    Enclose copies of payslips or P60s for the period
If you have not applied for your own National Insurance number, please contact the National Insurance helpline so we can check if a number has been allocated to you.
The number to ring is 0300 200 3500, lines are open from 8am to 6pm, Monday to Friday.
Thank you.
 

Hi nnick22 Ivanov,
The U1 certificate is only required if you are claiming unemployment benefit abroad.
From the information you have provided, you will require a statement of National Insurance contributions.
You can apply for this by completing form CA3916 which can be found here - Get a National Insurance contributions statement if you live abroad - GOV.UK (www.gov.uk)
This application form is also used for people who are applying for U1 certificates, therefore please make sure you tick the box to say that you are not applying for a statement of National Insurance contributions to claim unemployment benefit abroad.
Thank you.

Hi Jo Evans,
There are different rules for the A1 depending on your circumstances, I therefore cannot advise whether you will be able to renew the certificate.  
However, if you continue to work abroad you should apply for the A1 as you did originally, we will look at your circumstances and make the determination.
There are 3 application forms for the A1:
CA3837 – if you are self employed
CA3822 – if you are employed and posted to work only in one country
CA8421 – if you are working in 2 or more countries
Thank you.
 

Hi SueA,
I can confirm that our International Team will detail all the voluntary National Insurance contributions that you may pay and how to pay them.  
You will not be penalised because of our delays.  
If you’d like to speak with the National Insurance Helpline (on 0300 200 3500 from UK or +44 191 2037010 from overseas) they will be able to advise
you when you might expect to receive a reply.
Thank you.

Hi Zee90,
I note that you are unable to contact us via our National Insurance Helpline so if you could complete our form CA5403 Your National Insurance number) and then provide us with some documents (as detailed on the web page) then we’ll be able to update your National Insurance account and you’ll be able to access your Personal Tax Account.
Thank you.

 

Hi L,
To claim capital allowances to offset any capital gain, requires evidence in the form or receipts, as they quantify the costs of the enhancement.  
Photographic evidence will show that improvements were made, but do not prove the financial cost of the improvement or whether they are qualifying or not.  
An individual owner’s own labour on alterations and improvements to an asset do not qualify for relief.  
CG15180 - Expenditure: enhancement expenditure advises what qualies as enhancement expenditure and what the expenditure that can be allowed is restricted to.
CG15160 - Expenditure: categories of allowable expenditure).  
Please also have a look at PIM2023, for guidance on what capital expenses are.  PIM2030 - Deductions: repairs: is it capital?.
Thank you.

Hi Elizabeth Valero,
You can claim tax relief for training courses under certain circumstances.  
Please have a look at Expenses if you're self-employed to determine if your courses meet the necessary criteria.
Thank you.