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  • NI adult childcare credits.

    Hi,
    Unfortunately not, Specified Adult Childcare Credits is not awarded for a tax year in which somebody reaches State Pension Age.
    Thank you.
  • RE: BNO

    Hi KA MAN MAK,
    May I ask that you call our Employer Helpline on 0300 200 3200 and they will be able to help you set up a PAYE Direct Payments procedure for the
    paying of National Insurance contributions.
    Thank you.
  • RE: Applying for an S1 with the new A1 process

    Hi,
    The S1 certificate should have been issued with the A1 if you are eligible.
    If, this has not happened, and you believe that you are eligible for the S1 certificate, please write to the International Caseworker Department at the following address:
    International Caseworker
    Insurability 
    PT Operations North East England
    HM Revenue and Customs
    BX9 1AN
    HMRC determine whether an A1/S1 is applicable based on the information provided on the application, and the application will only allow you to input your primary address.
    If your circumstances do not fit the application, you can provide a covering letter to explain your situation.  
    Thank you.
     
  • RE: NI Contribution Record for 2023-24

    Hi Pesi,
    The 23/24 tax year may show after January 2025 this is to allow employers to submit their final submissions to HMCR for employees.
    Voluntary NICs are paid in arrears and should be showing after the 6 April of the next tax year.
    Thank you.
  • RE: CA8454 Healthcare entitlement document

    Hi A,
    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.
    Thank you.
  • RE: DIRECTOR OF UK COMPANIES LIVING OVERSEAS

    Hi,
    We can not give liability decisions for individuals via this forum you should write into the department for a liability decision:
    Write to:
    PT Operations North East England
    HM Revenue and Customs,
    BX9 1AN
    We need the following information:
    •    Full name
    •    National Insurance 
    •    Date of birth
    •    The date they left the UK - if applicable
    •    Their most recent UK address 
    •    Their address abroad – if applicable 
    •    The type of work they do
    •    Their company name and address – UK and abroad 
    •    Where their contract is held
    •    How often they work in the UK
    •    Their normal working pattern (the days, weeks or months they regularly work)
    Thank you.
  • RE: DCNI Scheme - Pension Contribution

    Hi,
    May I ask that you call our Employer Helpline on 0300 200 3200 and they will be able to help you set up a PAYE Direct Payments procedure for the paying of National Insurance contributions.
    Thank you.
  • RE: Working for overseas employer without presence in UK

    Hi, Yuki Chan,
    May I ask that you call our Employer Helpline on 0300 200 3200 and they will be able to help you set up a PAYE Direct Payments procedure for the paying of National Insurance contributions.
    Thank you.
  • RE: Paying Missing Years Question

    Hi,
    Before deciding to pay voluntary National Insurance contributions, it would be worthwhile to first obtain a State Pension Forecast.  
    The Forecast will detail your current and future entitlement to a State Pension and detail any shortfalls of voluntary contributions that might improve your pension.  
    You can find this via Check your State Pension forecast
    After receiving your Forecast you can then decide whether to pay voluntary contributions.
    Thank you.
  • RE: Live in care

    Hi,
    Workers who are genuinely self-employed are not entitled to the minimum wage.
    For minimum wage purposes there are a number of factors to consider when determining whether a person is genuinely self-employer.
    A person who has been assessed as “self-employed” for tax purposes may not necessarily be self-employed for the purposes of national minimum wage.
    For more information please refer to: Calculating the minimum wage and Eligibility for the minimum wage
    Thank you.