HMRC Admin 20 Response
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RE: Transfer of HRP from me to my spouse (2008) - rejected
Hi,
Yes unfortunately 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 your spouse.
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.
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RE: Address for HMRC when paying NI class 2 from abroad
Hi,
Yes, that is the correct address to use for HMRC
Thank you. -
RE: Class 2 NI - 2023/24
Hi,
A business can choose any date as their ‘year-end’ when preparing their profit and loss accounts.
However I can confirm that liability to pay Class 2 and 4 NICs is based on the profit declared on the tax return for that year, regardless of accounting periods used.
Thank you. -
RE: How to check if employer is paying employer NI contributions
Hi,
The individual may set up a Personal Tax Account (PTA) which shows their National Insurance and Tax details.
To set this up please go to: Personal tax account: sign in or set up
Or they may wish to call our National Insurance Helpline on 0300 200 3500 – you could be there with them if needed.
The National Insurance Helpline will be able to check their National Insurance account to check if their employment is recorded and if National Insurance contributions have been paid.
Thank you. -
RE: National insurance contribution for employment overseas
Hi,
You will need to write to HMRC to request a liability decision regarding the payment of National Insurance contributions. Please provide the following information in your letter:
• full name
• National Insurance Number
• date of birth
• date you left the UK - if applicable
• your most recent UK address
• your address abroad – if applicable
• the type of work you do
• your company name and address – UK and abroad
• where your contract is held
• how often you work in the UK
• your normal working pattern (the days, weeks or months you regularly work)
The address to write to is:
PT Operations North East England
International Caseworker Department
HM Revenue and Customs,
BX9 1AN
They will provide you with a written response to your queries.
Thank you.
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RE: NI contribution for work abroad in Hong Kong
Hi,
Your first step would be to write to HMRC for a liability decision. Please provide the following information in your letter:
• full name
• National Insurance Number
• date of birth
• date you left the UK - if applicable
• your most recent UK address
• your address abroad – if applicable
• the type of work you do
• your company name and address – UK and abroad
• where your contract is held
• how often you work in the UK
• your normal working pattern (the days, weeks or months you regularly work)
The address to write to is:
PT Operations North East England
International Caseworker Department
HM Revenue and Customs,
BX9 1AN
More information on the Direct Payment National Insurance scheme can be found here -
PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
With regards to submitting a self-assessment tax return, please contact the Self-Assessment helpline on 0300 200 3310, lines are open from 8am to 6pm, Monday to Friday.
Thank you. -
RE: Submitting CA3822 before employer submits CA3821
Hi,
The correct form to complete when employed in the UK and self employed abroad would be the CA8421, you can find this online at:-
Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)
Thank you. -
RE: Voluntary Class 2 Payment
Hi,
I can confirm that you have been using our correct bank details and correct format of your 18 Digit Reference Number.
You may wish to speak with the organisation that tried to transfer the money for help.
Details of other methods of payment available to you can be found via Pay voluntary Class 3 National Insurance or Pay voluntary Class 3 National Insurance
Thank you. -
CGT advice needed
Hi,
Please see the following guidance to work out if you need to pay Captial Gains Tax when you sell (or 'dispose of') your home and find out if you are eligible for Private Residence Relief and also when you sell the second property.
Tax when you sell your home
Tax when you sell property
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 dividends
You may also wish to consider any inheritance tax implications.
The rules on giving gifts can be found here: How Inheritance Tax works: thresholds, rules and allowances
Thank you.