HMRC Admin 25 Response
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RE:Online CF83 - response timescale post April 2025 - too late to pay by then
Hi Helen Wilkinson,
We can confirm that you will not be penalised in any way because of the length of time it might take for you to receive a reply from our International Team.
As long as we have received your CF83 application form, if you have any shortfalls of voluntary National Insurance contributions then you will be given extra time to pay if you receive your reply close to or after 5 April 2025.
Thank you.
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RE: How to Pay Voluntary National Insurance Contributions from Abroad
Hi Stephen Lees,
If you could call our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 2037010 (from overseas), then we will be able to check your National Insurance account and allocate your payment of voluntary contributions.
National Insurance: general enquiries
Thank you. -
RE: Early retirement national insurance contributions
Hi Grandad3,
Before paying voluntary National Insurance contributions, We would suggest that you apply for a State Pension Forecast here:
Check your State Pension forecast
The Forecast will detail your current entitlement to a State Pension and will show any voluntary National Insurance contributions that you may pay.
Thank you. -
RE:Pending S041 form from HMRC
Hi MF,
We are unable to provide a timescale for the S041.
Please contact the National Insurance helpline and provide them with the International ID number to check on the progress of the application. The contact number is +44 (0) 191 203 7010. Lines are open Monday to Friday from 8am to 6pm.
National Insurance: general enquiries
Thank you.
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RE: 18 Digit Reference for payments
Hi Martin Mayhew,
To confirm that as you wish to pay some overseas voluntary National Insurance contributions then the 18 Digit Number that you would use for your bank transfer is your National Insurance Number, followed by IC and then your surname and initial (if possible).
Thank you.
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RE: U1 Form
Hi Jonathan,
If the Belgian authorities require a longer period than 3 years, they will need to contact HMRC to request the exact period that they require the information for.
Please contact the Belgian authorities and ask them to request a U002 for the whole period they require.
Thank you.
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RE:Cryptoassets: NFT/Token Burning as a disposa
Hi PieUK,
You would need to consider the existing legislation within Taxation of Chargeable Gains Act 1992 (“TCGA92”).
The ""loss, destruction, dissipation or extinction"" of an asset is deemed to be a disposal by S24(1) TCGA92.
Burning a token seems to fall into that description and to that extent would constitute a disposal.
Therefore, it is possible for an allowable capital loss to arise from a disposal under TCGA 1992 s 24(1)
CG13120 - Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction.
Whilst you state nothing is being provided in return it is also worth signposting:
CG12965 - Capital sums derived from assets: interaction of s22 and s24 TCGA92
Which commentates on interaction of s22 and s24 TCGA92.
This covers the situation where a capital sum (money or money's worth) is received as a result of the loss or destruction of an asset.
Thank you. -
RE:Income from foreign NRE account
Hi shankar sambhu,
If you are UK tax resident and domicile you are liable on your worldwide income and need to declare this.
If claiming the remittance basis:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. -
RE: Cash gift from abroad
Hi Amar Gupta,
Yes, as long as your parents send confirmation.
Thank you. -
RE:Valuation date of Private Share Options is different to the exercise date
Hi iceman444555666,
Please refer to guidance here:
Get a share scheme valuation from HMRC
Thank you.