HMRC Admin 25 Response

Hi Jenni,
Unfortunately we can not give a full response on this platform when it comes to confirming UK liability for paying UK National Insurance Contributions (NICs).
As a general rule if the employee has a certificate of coverage from the host country then they will not be liable to pay into the UK system.
This is because there is a Reciprocal Agreement (RA) between the UK and USA.
Reciprocal agreement (RA) is an arrangement between two countries to give equal treatment to people insured in one country that travel to other countries to live or work.
I would suggest that you contact your employer and or payroll service and advise them that you have been advised by HMRC for them to contact the Employers Helpline 0300 200 3200
Thank you. 

Hi whd,
We cannot give youa liability decision via the forum.
You will need to write to:
PT Operations North East England
HM Revenue and Customs,
BX9 1AN
Please include the following information:
•    their full name
•    their National Insurance Number
•    their 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. 
 

Hi LittleGemz,
If your profit is below the Small Profit Threshold (which it will be in the scenario you describe) you will not be asked to pay Class 2 NICs.
Thank you. 
 

Hi Adrian Belton,
Class1 National Insurance is taken in employment currently at maximun 12% if the employee earns above the thresholds in single employment.
This potentially can increase on the other job depending on the amounts involved.
These thresholds depend on how you are paid - weekly, twice weekly, monthly, or yearly and the National insurance category rate that you as a person fall into.
National Insurance rates and categories:
National Insurance rates and categories
On your payslips a National Insurance category should be displayed.
National Insurance rates and categories
If multiple jobs are undertaken if is wise to inform the main employer, they will be deducting the full National Insurance where it applies, and the other jobs deduct NI at a lower rate.
However, if all three jobs are low paid and not enough to cover National Insurance then unfortunately the sum of all employments are not added together as if in single employment.
You can currently check you national insurance on gov.uk against your wage slip:
 NICS Calculator
I would however advise, that if you were either due a refund of Class1NIC we will write out to them on  CA4361 letter after we receive and process the P60’s/P45’s for all employments in the tax year.
You can either call us or return the CA4361 letter with evidence we will have requested.
If no CA4361 has been issued you thinks they are due a refund, you can write into us after the end of the tax year:
PT Operations Northeast England
HMRC
BX9 1AN
sign the letter and include.
•    why they think you have overpaid.
•    which tax years and which class of NICs are overpaid
•    Your National Insurance number.
•    If employed - a P60 or statement from your employer or employers showing NICs deducted from wages during the tax year.
The best thing to do is to call  HMRC National Insurance helpline on 0300 200 3500 and we can have a look at your account.
Thank you. 
 

Hi L,
No matter how much or little your overseas income / gains are, you must declare them in a Self Assessment tax return, even if you do not have to pay UK tax on the overseas income / gains.
If yu are UK resident for less than 16 years, but not Uk domiciled, you may qualify for 'Exemption for small amounts of foreign income'.
Have a look at section 9 of Exemption for small amounts of foreign income, to see if you meet the criteria.
If you need to complete a tax return, you can download a paper version, including supplementary pages at:
Self Assessment tax return forms
Alternatively, if you are able to register for a person tax account, you will be able to complete your tax return online.
Personal tax account: sign in or set up
Thank you. 

Hi robertlam,
Box 34 is the total of the unremitted income and box 40 is a breakdown of the summary figure in box 34, as you suggest in your example.
Thank you. 

Hi Jack So,
Only of there was a capital gain using the UK rules for working out the gain.
You may find that private residence relief will cancel out any gain.
All parts of the calculation must be in pounds sterling using a just and reasonable exchange rate in use at the time of acquisition / disposal.
There is a calculator at to help work out if there is a gain.
Tax when you sell property
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal.
HMRC provides a set of exchange rate for other reasons at:
Exchange rates from HMRC in CSV and XML format
and archived at:
Exchange rates.
There is a choice of rates, you are free to use any of them or a rate obtained elsewhere.
Have a look at:
Private Residence Relief (Self Assessment helpsheet HS283)
Thank you. 

Hi Nancy A,
There are no Income Tax implications on the 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
and
Tax on dividends
There is no restriction on the amount that can be received.
Thank you. 



 

Hi F L,
You are correct. 
Thank you. 
 

Hi James,
Yes,you will need to notify HMRC.
Please write to HMRC, PAYE & Self Assessment BX9 1AS.
Thank you.