HMRC Admin 25 Response

Hi Manako,
As you rightly note, you will be getting credits for NI whilst claiming UC which should be added to your NI record at the end of the appropriate tax year for the corresponding number of weeks of your claim.
If you stop claiming UC and do not either take up employment with earnings above the limit to pay NIC or become self-employed and pay your own NIC through Self Assessment or voluntarily, you may have a NIC deficiency at the end of the tax year.
If you are living but not working in UK and wish to pay Voluntary NICs going forward, you may set up a Direct Debit payment plan.
You can find more information about paying voluntary NICs at www.gov.uk, but you may wish to get a Pension Forecast first to make sure that paying voluntarily will benefit your State Pension position.
Voluntary National Insurance
 HMRC would always encourage customers to do this before making any voluntary NIC payments.
 You can check your State Pension position here:
Check your State Pension forecast
Thank you. 

 

Hi ryanx,
As you have been living and working abroad you should read leaflet NI38: Social Security abroad: NI38 - GOV.UK (www.gov.uk).
Social Security abroad: NI38
This gives you advice on Voluntary NICs and includes the application form (CF83) to complete and return should you wish to make Voluntary NICs for future years and/or just to fill in any shortfall years.
If you wish to apply for Class2 NICs you should also include an employment history for your periods abroad to enable us to confirm if you meet the criteria for Class2.  
Thank you. 

 

Hi Asif1994
If you have more than one job in a tax year both jobs do NOT have to be worked for the full year to create a potential refund, but the Excess NIC you may have paid can not be calculated until the end of the relevant tax year when all employments in that year are completed with final year submissions.
You will receive one form with all employments within that year.
You may therefore need all relevant P60’s in order to confirm all details match with our records.
If you don’t want to telephone our Helpline to confirm details over phone, you can simply complete and return the form including copies of P60’s for us to verify details. We do not disclose any information about this to any of your employers as this is your personal information, which we take care to protect.  
I hope this gives you assurance.  
Thank you. 

Hi Boatdrinks,
Unfortunately we are unable to answer specific queries via this Forum.
We can confirm that the policy regarding all NIC payments made after leaving employment is under review and has been for quite some time now due to the complexities involved in the various types of payments.
We are sorry that this is taking so long to resolve.
If the NICs are continuing to be deducted by your employer and there is no UK Liability for NICs, you may be due a refund of those NICs.
I presume you have been liaising with our International Caseworker Teams about this and the NICs being deducted do fall into the category of deferred payments after leaving?
I am unable to provide a timescale for when this issue may be resolved or how any change in Policy may be implemented.  
Thank you. 

 

Hi Michael Turner,
If the employee has not been made a leaver then you wouldn't use the payment after leaving as this would only be used once an employee has been made a leaver and given form P45.
You would just put the date after the payment date if a further payment is being made.
Thank you. 

Hi kat127,
Yes, the only way to submit a P11d once the deadline has passed is to use the amendment function,
I would agree that NIL would need to be entered as that is what was held before.
Thank you., 

 

Hi Piotr,
Thank you for your question.
Where the joint owners are husband and wife or civil partners, profits and losses are treated as arising to them in equal shares, known as the 50/50 rule.
If both entitlement to the income and the property are in unequal shares, a form 17 election can be made to allow profits or losses to be split according to their actual share of ownership in the property.
You’ll also need to provide evidence that your beneficial interests in the property are unequal, for example a declaration or deed.
For further information, please see:
Declare beneficial interests in joint property and income
Thank you. 

Hi hazza101,
No, you do not need a tax return for this.
You can tell us either in writing or by telephone.
UK banks tell HMRC about your interest and as no tax return is required for the rental income then your record would be reviewed under PAYE each year and a calculation issued to include both rental income and interest.
Thank you. 
 

Hi snowy osborne,
We apologise if you are having difficulty getting through to the helpline. 
If the code on the online account doesn't match the code the employer is using you will need to keep trying to get through to update. 
Income Tax: general enquiries
Thank you. 

Hi HY C,
1. For your scenario it will be the date you arrive in the UK as the 'home' is already sorted
2. A home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.
3.  Please refer to point 2  
4.  As the contracts were exchanged prior to arrival it is foreigh income out with the UK part of the year.
Thank you.