HMRC Admin 20 Response
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RE: claiming refund for an old tax period
Hi,
Write to us at:-
Self Assessment,
HM Revenue and Customs,
BX9 1AS,
specifying that you wish to claim 'Overpayment Relief', and detail the change that needs to be made to your return.
We will then amend your return, and the overpayment should be available on your Self Assessment record shortly after.
Thank you. -
RE: A1 Form
Hi PhilG,
Depending on the circumstances the original A1 maybe updated with the additional country, or a new A1 may be issued.
A new application (CA8421) will need to be completed for each employee -
Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)
Thank you.
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RE: Question about Voluntary National Insurance contributions - £824.20?
Hi,
The higher amounts are the voluntary class 3 rates for full tax years.
The lower amounts could be part years at the voluntary class 3 rate, or the voluntary class 2 rate.
Without looking at your records and your application I am unable to confirm if the correct rates have been quoted.
If you think that you have been quoted to pay at the wrong rates, you will need to contact the National Insurance contributions helpline to discuss this with an advisor.
Further information regarding which rates of voluntary National Insurance contributions you can pay whilst abroad can be found here - Guidance on Social Security abroad: NI38
Thank you. -
RE: Retrospectively claiming NI credits
Hi Sanna,
This change is not in place until 6 April 2026 therefore I am unable to confirm any details around this change.
You will need to write in to HMRC so that we can review your specific circumstances.
Thank you. -
April 2025 Deadline & Grace Period if Over State Pension Age
Hi,
Q1 – As long as the application is received prior to the April 2025 deadline, the 8 week grace period will be applied for the payment of the shortfall period.
Q2 – For a customer who is within or over 6 months of State Pension age, they should contact the International pension centre on +44 (0) 191 2187777 who will
advise what action needs to be taken.
Thank you.
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RE: National Insurance contributions and gap years
Hi,
Yes, this is correct, if you earn between the lower earnings limit (£6396 for the 2024-2025 tax year) and the primary threshold (£12570 for the 2024-2025 tax year) you will not pay class one National Insurance contributions on these earnings but the earnings that you have received will count towards a qualifying year for pension purposes.
For the 2021-2022 the lower earnings limit was £6240 and the primary threshold was £9568.
Further information on National Insurance contributions thresholds can be found here - National Insurance: introduction How much you pay
If any years where you have earned above the lower earnings limit are shown as ‘not full’ you will need to contact the National Insurance helpline to check that the employment is shown on your records. The number to ring is 0300 200 3500, lines are open from 8am to 6pm, Monday to Friday.
Thank you. -
RE: payment of voluntary class 2 NIC contributions from abroad
Hi Sumarokov Elston,
To pay your voluntary class 3 National Insurance contributions by bank transfer please use the following weblink:
Pay voluntary Class 3 National Insurance Make an online or telephone bank transfer
Thank you. -
RE: P60 and final 2023/4 payslip discrepancy
Hi,
National Insurance contributions are deducted on all earnings above the primary earnings threshold.
Please see further information regarding National Insurance rates and categories here - National Insurance rates and categories
You can use the National Insurance calculator to check if your National Insurance contributions have been correctly calculated - Work out an employee's National Insurance contributions
Your total gross pay should be recorded on your P60.
If you think that your employer has deducted National Insurance contributions incorrectly, you should contact your employer who will be able to advise you.
Thank you.
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RE: Government Gateway ID linked to disolved company
Hi Emily,
The trustees would need to claim the trust to gain access.
If the original trustee did not do that then, the new trustees are free the create a new GGID to claim the trust but they would need the details of the old trustees.
If for whatever reason they do not have and can not get the old trustees details, i.e. name, UTR and or address then HMRC can update the register with the new trustees
and remove the old one if provided with a copy of the Deed of Appointment and retirement.
The new trustees would then be able to claim the trust.
There would still only be one trust record.
Thank you. -
RE: small selling and bigger other capital gain
Hi,
please refer to guidance at Tax-free allowances on property and trading income and Selling online and paying taxes - information sheet
Thank you.