HMRC Admin 20 Response
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RE: NI Gap in records of international student now British Citizen
Hi,
The CF83 application is used to apply to pay voluntary National Insurance contributions (NICs) for periods spent abroad, therefore this would not be the correct form to complete for this situation.
Class 2 NICs can only be paid in the UK, when a person is self-employed.
Class 3 NICs would be suitable for a person who lives in the UK and was not employed or self-employed for the period they want to pay for.
Further information can be found here - Voluntary National Insurance: Overview
Before deciding to pay voluntary NICs, you must check with the Department for Work and Pensions, that paying voluntary NICs will increase your pension.
Their contact number is 0800 731 0175, lines are open from 8am to 6pm, Monday to Friday.
Further information on how to pay, can be found here - Voluntary National Insurance: How and when to pay
Thank you. -
RE: Foreign capital gain via inheritance
Hi,
You need to calculate capital gains tax using UK rules.
There is a calculator at Tax when you sell your home to help you in this endeavour.
You will need to convert all of the values to GBP sterling, using a just and reasonale exchange rate in use at the time you inherited the properties and when you disposed of them.
It is the same for your disposal costs such as solicitors fees, estate agent fees etc.
You will need to record the disposal of the properties in self assessment tax return.
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. For your convenience, there are exchange rates at Exchange rates from HMRC in CSV and XML format
and for older rates at Exchange rates Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009.
You are free to use any of the supplied rates or one of your own choosing.
Thank you. -
RE: Money for selling my main home after I moved to the UK
Hi,
To calculate any gain, you will need to convert all values from the foreign currency to GBP sterling using a just a reasonable exchange rate at the time of acquiation and disposal.
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. For your convenience, there are exchange rates at Exchange rates from HMRC in CSV and XML format
and for older rates at Exchange rates Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009.
You are free to use any of the supplied rates or one of your own choosing.
You advise this property was your main residence, you may have private residence relief available to reduce or cancel out any gain.
Have a look at HS283 Private Residence Relief (2024), as you may have private residence relief to reduce or cancel out an gain that arises.
There is a calulator at Tax when you sell your home to help you work out your gain.
You will need to report the porperty disposal in a self assessment tax return.
Thank you. -
RE: CGT Returns Data - transferring Data to CGT Summary (Residential Property Sale)
Hi susan72,
This forum is for general queries only and is intended to help you self-serve.
We are unable to provide specific advice tailored to individual circumstances.
You may wish to contact our team for advice see:_
Self Assessment: general enquiries
Thank you. -
RE: How to Pay Voluntary National Insurance Contributions from Abroad
Hi Sharon2,
Details of how you may pay your voluntary National Insurance contributions may be found via
Pay voluntary Class 3 National Insurance for voluntary class 3 contributions
or
Pay Class 2 National Insurance if you do not pay through Self Assessment for voluntary class 2 contributions.
Thank you. -
RE: Paying NI gaps by bank transfer from abroad
Hi,
You may pay your voluntary National Insurance contributions either one tax year at a time or multiples in one go.
May I ask that you call our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 203 7010 (from overseas) about your payment that you made in May 2024 and they will be able to arrange for it to be allocated to your National Insurance account.
You may wish to have your payment details handy when you call.
Thank you. -
Voluntary Contributions not appearing in my online record
Hi ManuelSantos,
May I ask that you call our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 203 7010 (from overseas) and they will be able to check your
payment and arrange for it to be allocated to your National Insurance account.
You may wish to have your payment details handy when you call.
Thank you. -
RE: State Pension, NI Payments Moving to Australia
Hi,
You have the option to apply to pay voluntary National Insurance contributions from abroad.
To do this, you would complete the CF83 application form which can be found here - Apply to pay voluntary National Insurance contributions when abroad (CF83)
Please read the information in the NI38 before deciding to apply - Guidance on Social Security abroad: NI38
Thank you.
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RE: NI Contribution Record for 2023-24
Hi Ydboy,
It can take up to 6 months after the end of the tax year for your National Insurance records to be updated.
If they are not shown by the end of October 2024, you can write to HMRC providing a copy of your P60, P45 or payslips.
The address to write to is:
Individual Caseworker
PT Operations North East England
HM Revenue & Customs
BX9 1AN
You should include a covering letter, providing your personal details (including your National Insurance number).
HMRC will then be able to post your National Insurance contributions onto your records.
Thank you.
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RE: Definition of 'employed' as relates to eligibility for Class 2 while working abroad
Hi,
I can confirm that you would continue to be eligible to pay at the class 2 rate even if you decided to work part time.
You would no longer be eligible to pay at the class 2 rate if you didn’t work abroad at all.
Thank you.