HMRC Admin 10 Response
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RE Does NIC for Class 2 Count towards qualifying years for State pension
Hi
Generally speaking, Class 2 NICs paid for full years will contribute towards your state pension entitlement. However HMRC cannot give specific information regarding how they will affect your pension. You will need to speak to the International Pension Centre on +44 (0) 191 218 7777. -
RE Voluntary NI contributions made
Hi
Once the NICs are allocated to your NI record, the DWP are notified electronically of the change to your NI record overnight. We cannot say how quickly they will then perform any recalculation of your entitlement. You will need to raise this with the DWP. The number is 0800 731 0394 and they are open 8.00am to 6.00pm Monday to Friday. -
RE: Specified Adult Childcare Credits
Hi
For a decision on the award of Specified Adult Child care credits for the period from 2014 to 2016 you would need to compete form CA9176, print it off and post it to the address shown below with a covering letter explaining the circumstances involved.
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
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RE Clarification on NI38 Definition - 'MAY'
Hi
You can pay Class 2 National Insurance contributions if you’re employed or self-employed abroad if:
1. Immediately before going abroad, you were ordinarily an employed or self-employed earner in the UK.
2. You also satisfy either of the following conditions:
(a) You’ve lived in the UK for a continuous 3-year period at any time before the period for which National Insurance contributions are to be paid
(b) Before going abroad, you paid any of the following National Insurance:
• from April 1975 to give 3 qualifying years
• from April 1975 to give 2 qualifying years and paid 52 National Insurance contributions (of any Class) before 6 April 1975
• from April 1975 to give 1 qualifying year and paid 104 National Insurance contributions (of any Class) before 6 April 1975
• 156 National Insurance contributions (of any Class) before 6 April 1975
If neither of the conditions set out at (a) or (b) are satisfied consideration would be given to periods of residence or insurance paid in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey using various Social Security Agreements. Due to the many factors taken into consideration it is not possible to provide a ‘blanket’ reply.
If a client does not satisfy either of the conditions set out at (a) or (b) and would like HMRC to take account of periods they have been resident and/or working in EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey further information should be provided. They should confirm the periods they were habitually/ordinarily resident in the other country. If habitual/ordinary residence does not apply they should obtain a record of insurance from the relevant country confirming the insurance in that country. Each week or part-week of paid insurance only on the record can be treated as a week of insurance paid under UK legislation.
A decision can then be made using the information provided. If any further information is needed HMRC will request this.
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RE Was self-employed and worked for employers at the same time. Do I still need to pay Class 2 NI?
Hi
If the 2023/24 is recorded as a full year through class 1 contributions, you would have an additional qualifying year towards your state pension entitlement. Therefore, you would not need to pay class 2 to gain a qualifying year for 2023/24, as it is already full, due to the class 1 paid.
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RE: Phone number to call to allocate NI catch up payments for overseas resident ?
Hi
If you have made a payment from abroad or for an abroad period, the timescale is 29 weeks for allocation. However, as you have mentioned it is now over the 29 weeks please call 0300 200 3500 or + 44 191 203 7010 if overseas to progress chase.
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RE: Transferring NI Credits Gained Through Child Benefit To Spouse
Hi
Thank you for your enquiry. Unfortunately it is not possible to confirm whether you have been awarded credits in respect Home Responsibilities Protection (HRP)/ Parents and Carers credits (CPC) without accessing your National Insurance record. To confirm if you have been awarded HRP/CPC credits you will need to contact the National Insurance enquiries helpline on 0300 200 3500 and speak with one of our advisors.
A request can be made for HRP/CPC to be transferred to a spouse or partners account if Child Benefit was in their partner's name. Certain conditions need to be met to enable the HRP to be transferred. These are:
• they reached State Pension age on or after 6 April 2008, or in the case of a bereavement benefit claim their spouse or civil partner died on or after that date
• the Child Benefit claimant cannot themselves benefit from HRP because their earnings were equal to or above the qualifying earnings factor for that year
• they were residing with the Child Benefit claimant for the relevant period and they were sharing the care for a child under 16
• they would have been able to get Child Benefit if their spouse, partner or civil partner had not been awarded it.
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RE: How to pay for missing National Insurance Years
Hi
I can confirm that you can pay shortfall of voluntary National Insurance contributions (NICs) by cheque. Whether or not you need an 18 digit reference number depends on what your payment represents:
If you are abroad, or paying for periods you have been abroad you will not need an 18 digit reference number.
If your payment is not relating to periods abroad you will need to contact National Insurance on 0300 200 3500 or contact us using our webchat service on the GOV.UK website to obtain your 18 digit reference number.
Please make you cheque payable to 'HM Revenue and Customs only' and send your cheque to :
National Insurance Contributions & Employer Office
HM Revenue & Customs
BX5 5BD
Please write your 18 digit reference (if applicable) and NINO on the back of the cheque.
Please also include a covering letter with your name, address, phone number, NINO, what the payment is for, the period you are paying for and request for a receipt (if this is required).
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RE: CA8454 Healthcare entitlement document
Hi
I can confirm that on receiving form CA8421, HMRC will consider whether you qualify for UK funded healthcare, and if you do, HMRC will also issue you with a healthcare entitlement certificate (also known as S1). -
RE Working remotely in France as UK self-employed; NI contributions and healthcare cover
Hi
For advice on paying National Insurance when you are working abroad please go to:
National Insurance if you work abroad
If you will be resident in an EU country, Iceland, Liechtenstein, Norway or Switzerland and have a certificate confirming that you pay UK National Insurance when working in that country, you may also be entitled to health cover funded by the UK in your country of residence. HMRC will consider whether you qualify for UK funded healthcare, and if you do, HMRC will also issue you with a healthcare entitlement certificate (also known as S1).