HMRC Admin 25 Response

Hi Mark Conn,
 In relation to claiming previous years mortgage loan interest relief, as per:
HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2021) Updated 6 April 2024
You may claim relief for a maximum of four years prior the current tax year as an overpayment relief claim.
Details can be found here as per Overpayment relief and residential property finance cost restrictions:
SACM12150 - Overpayment relief: Form of claims
Restricting finance cost relief for individual landlords
Thank you. 

Hi Flikster,
Please refer to PIM2505, PIM4140 and PIM4105:
PIM2505 - Beginning and end of a rental business: commencement
PIM4140 - Furnished holiday lettings: special tax treatment of furnished holiday lettings
PIM4105 - Furnished holiday lettings: overview
Thank you.

Hi Glenfarcle24,
A shift premium rate of pay should be included in a worker’s total remuneration when calculating the National Minimum Wage.
However, if a worker is doing either time work or output work, you do not include the shift premium and use the lowest hourly rate in calculating a worker’s NMW pay.
This is to ensure that workers are receiving the minimum wage as an absolute basic before any premium or overtime rates are added.
For more information please refer to:
Overtime and shift premia
Please note that HMRC cannot comment on specific arrangements without undertaking a full National Minimum Wage investigation.
HMRC can only provide general advice and signpost to available guidance.  
If you are concerned that you are not being paid what you are entitled to you can raise a complaint to HMRC using our online form:
National Minimum Wage enquiries and complaints
Alternatively, if you require any further support, please seek independent legal advice, or contact The Advisory, Conciliation and Arbitration Service (ACAS) on 0300 123 1100.
Thank you.

 

Hi macbethuk,
Sorry, but HMRC are unable to help you with this.
You will have to establish this as accurately as you can from your own records.
Thank you. 

 

Hi Carlos Albar Diaz,
You can find out how to make payments online here Pay voluntary Class 3 National Insurance:
Make an online or telephone bank transfer - GOV.UK,Pay voluntary Class 3 National Insurance
Look for the Overseas Payments heading. 
We would also suggest contacting the National Insurance Helpline here:
National Insurance: general enquiries
As they may need to check your Direct Debit and give advice on resetting it if it has been interrupted.
Thank you. 

 

Hi ksd23,
In 2011 the government introduced a scheme called Specified Adult Childcare Credits (SACC) whereby grandparents can claim a Class 3 National Insurance credit for each week, or part-week, in which they cared for an eligible child. 
The parents Child Benefit itself will not be affected, but the SACC works by transferring the Child Benefit National Insurance credits from the parent to the family member.
This is only done, however, as long as the parent does not need the credits themselves. 
You can find out more about this here:
Apply for Specified Adult Childcare credits
Including how to apply. 

 

Hi NIcredithelp,
If you were over the age of 18 and Jobcentre Plus sent you on a government-approved training course that lasts no longer than 1 year, you should have received credits automatically.
If you were over 18 and, on a government approved training course that lasts no longer than 1 year, but you were not sent by Jobcentre Plus, you would have needed to apply for class 1 credits. 
Write to:
PT Operations North East England, HM Revenue and Customs, BX9 1AN, United Kingdom.
Include your National Insurance number, personal details, and say when the credits are for and why you’re eligible.
To re-allocate a payment to a different tax year you can either write in to the same address explain the situation or you can call National Insurance on 0300 200 3500 and we can do this over the phone with you.
You can also use the webchat function to chat to one of our advisers. 
Please be aware we can only re allocate a payment to another tax year if you’ve received confirmation from DWP that it will benefit your pension. 
Thank you. 


 

Hi Justin Orton,
Your online account will only ever show you the Class 3 amounts.
Please refer to your approved class rates on the INSL33 letter you were issued in response to your CF83 application.
Once you have made payment we will allocate these to your record and the status of the years will change to tax year full. 
Thank you.


 

Hi BB-54,
As you have an ongoing case with the caseworkers, you should be given an extension to the deadline to make payments, you’ll be informed of this when you receive your response. 
The caseworkers are processing international cases as quickly as possible.
If you decide to make payments at the rate you were originally given and then are given different rates after you have made payment and had these applied to your account.
You would then need complete another CF83 form with a covering letter asking HMRC to convert the National Insurance Contributions you have paid from one voluntary rate to the other.
Please write CF83 attachment on your cover letter and include your personal details.
You need to give a reason why you want to make this adjustment and for which tax years.
The return address is on the CF83 application.
Any further evidence we request will need to be submitted to our caseworkers by post.
Thank you. 
 

Hi David E,
Please use this tool to confirm if a Tax return is applicable:
Check if you need to send a Self Assessment tax return
Thank you.