HMRC Admin 25 Response
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RE:Self Assessment and Class 2 NI
Hi Silver Odwar,
Please refer to:
Pay Class 2 National Insurance if you do not pay through Self Assessment
Thank you.
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RE:Calculating 'Adjusted Net Income' for the purposes of 'Tax-free Childcare' eligibility
Hi tom635432x,
If your benefits are payrolled then these are included in your gross pay and your P60 for tax and National Inurance, so no need to include again.
You would not include the tax free savings income.
Thank you.
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RE:Foreign Income - Holiday Pay in Arrears
Hi scozzie,
EIM02530 advises that "arrears of pay may arise form an error on the employer's HR systems.
The employer or employee may discover that wages or salary paid in an earlier period were less than what should have been paid under the terms of the employment agreement.
The employer will usually calculate the arrears and pay them in a lump sum".
There is no error here, as you chose to not receive the annual leave at the time, you knew the earlier periods were less than what should have been paid.
Arrears of pay would not apply in this case.
Thank you.
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RE: cash gift
Hi 911GTR,
As you are supporting him from your Hong Kong funds, this will be seen as a remittance and be taxable.
Please see this guidance:
Remittance basis 2023 (HS264)
Thank you. -
RE:Employed and self employed NIC
Hi Sarina,
The PAYE employment may not cover National Insurance a tax year due to thresholds on pay and frequency, your self-employment National Insurance will be voluntary.
You will need to contact the NI helpline to enquire about the tax year and any shortfalls of National Insurance.
National Insurance: general enquiries
Thank you,
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RE:Voluntary NI Contributions by Direct Debit
Hi Gary,
The period of 2 years will be for two whole tax years.
The direct debit will end on your retirement date regardless, but you will need to monitor the collections against the schedule we provided.
Please contact the NI helpline to discuss your current situation to help you decide when to stop the voluntary direct debits.
National Insurance: general enquiries
Thank you.
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RE:Live in UK but work for foreign company
Hi FH,
If you are now living in the UK with a foreign income (no UK base of operations) you will need to do a Self Assessment tax return. Please contact the National Insurance helpline to discuss your circumstances.
National Insurance: general enquiries
Thank you.
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RE:How to change NI number address without online service?
Hi Viv0001,
If you are unable to verify your identity for the Government Gateway access, please call the National Insurance helpline to discuss your identity details and the possible address change.
National Insurance: general enquiries
Thank you.
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RE:CIS vouchers
Hi eiphos27,
Working in the Construction Industry Scheme (CIS) as a subcontractor you can use your invoices/bank statements to show the CIS deductions withheld if HMRC ask for the evidence if/when you apply for a repayment.
Please see this guidance here:
What you must do as a Construction Industry Scheme (CIS) subcontractor
Thank you.
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RE: Calculating adjusted net income for tax free childcare / 30 free hours
Hi M 22,
For childcare you will need to contact our Childcare Helpline for assistance on 0300 123 4097 open 8am to 6pm Monday to Friday.
Childcare Service helpline
Thank you.