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  • RE: Unclaimed higher-rate pension tax relief refund

    Hi,
    You will need to apply for the relief and we can only go back to the 2019/20 tax year if you apply now.
    Thank you.
  • RE:QROPS living in Australia

    Hi,
    As you returned to the UK in 2016, you have not met the rules of being non UK resident for 5 years so it is likely that you will still be liable.
    Thank you.
  • RE: How much can I gift my Partner?

    Hi,
    There are no Income Tax implications on the giving or receipt of a cash gift unless the cash gift generates interest or dividends.
    These would then potentially be subject to tax.
    Further guidance can be found here:
    Tax on savings interest
    Tax on savings interest
    Tax on dividends
    Tax on dividends
    Thank you.
  • RE: Transfer of HRP from me to my spouse (2008)

    Hi,
    Child Benefit must have been paid for a child under the age of 16 for a full tax year in order for us to award HRP.
    A tax year runs from 6 April to 5 April.
    If you entered the UK on 11/04/2008 you would not have been claiming Child Benefit for the full tax year. This means you would not of been awarded HRP for this tax year so there would be no available credits to transfer over to a spouse/partner.
    Please find the legislation below:
    The Social Security Pensions (Home Responsibilities) Amendment Regulations 2008
    Copies of this legislation can be obtained Online or from main libraries.
    Thank you.
  • RE: Home Responsibility Protection

    Hi,
    HMRC are responsible for updating the NI record.  
    DWP are responsible for calculating any change to entitlement as a result of an update to the NI record.
    Any updates to a NI record where the customer is within 6 months of State Pension Age, or over State Pension Age result in an automatic notification to the DWP to  
    consider a review of the pension entitlement.  
    HMRC are unable to comment on how long it may take DWP to act on such a notification.  
    Any customer who has been advised of a change to their record may wish to consider contacting DWP to establish when their entitlement will be reviewed and the outcome of the review.  
    This is not mandatory, all changes and notifications should happen automatically.
    Thank you.
  • RE: My record seems to be wrong

    Hi,
    I am sorry to hear about the gaps in your record and can imagine this would have been quite a shock to you.
    For any dispute of gaps this must be done by writing into a Caseworker.
    Please find the address below:
    Individual Caseworker
    PT Operations North East England
    HM Revenue & Customs
    BX9 1AN
    You must supply the Caseworker with the following information:
    •    the date you started and stopped paying voluntary contributions
    •    the amount of voluntary contributions paid
    •    the method of payment (e.g. cheque, at post office or online)
    •    whether the payment has been taken from your bank account
    •    all employer details which should include employers name and address, the customers staff/payroll number (if known) and the tax year the earnings are missing from.
    •    evidence of your earnings during the period for example pay slips, P45 or P60 certificates (If available)
    •    your personal details
    •    your signature
    Thank you.
  • RE: S041 form and State Pension

    Hi,
    The S041 is used for healthcare reasons only, and requesting this certificate will not affect the National Insurance contributions that you have already made in the UK.
    However, the request for a S041 certificate would need be sent to HMRC direct from the authorities in the relevant country (Bulgaria in your case).
    If the authorities refuse to request this certificate from HMRC, you can request a CA9110 instead.
    You can request this by completing a CA3916 application - Get a PDU1 certificate or a National Insurance contributions statement.
    You must attach a covering letter to the application, stating that it is a CA9110 that you are requesting, and not a U1 or statement which is what that application is more commonly used for. With regards to your pension query, please contact the International Pension service on +44 101 2187777.
    Lines are open from 8am to 6pm, Monday to Friday.
    Thank you.
  • RE: Applying for an S1 with the new A1 process

    Hi,
    Our processes have recently changed, and we now require you apply for the A1 in order to also receive the S1.  
    The application form you will need to complete is the CA8421 Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421).  
    It will ask a number of questions to determine your circumstances, one of the questions asks if you only work in the UK, and an A1 and S1 will be issued if you are eligible.
    Any additional information can be added in a covering letter.
    Thank you.
  • RE: voluntary NI payment made for year 2020-21 has disappeared from NI record

    Hi,
    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 the
    allocation for the 2020-2021 tax year and correct it as required.
    Thank you.
  • RE: Yet to receive NI number

    Hi Caroline2024,
    If you currently live outside the UK and would like to apply for a National Insurance number you must write into our International Caseworker Section to explain
    your situation and what you require if you have not done so already.
    You must also supply them with:
    •    all your employers details that you worked for whilst inside the UK
    •    evidence of their earnings during the periods for example pay slips, P45 or P60  (If you have any) (Photocopies)
    •    your personal details (Name, Address, Date of Birth Etc)
    •    The TRN number that was used when you were inside the UK
    •    A contact number for yourself
    The International caseworker will be able to work with DWP to create you a National Insurance number and merge any contributions you have made through your
    TRN to your newly created National Insurance Number.
    Please find the postal address below:
    International Caseworker
    PT Operations North East England
    HM Revenue and Customs,
    BX9 1AN
    Thank you.