HMRC Admin 10 Response

Hi
When an application to pay voluntary National Insurance contributions (NICs) for a period abroad is received, the individuals circumstances are reviewed and consideration is given to whether the conditions to be eligible to pay at the cheaper voluntary Class 2 rate are met. 
To pay voluntary Class 2 NICs a person must meet the following conditions in addition to those required to pay Class 3 NICs
•    immediately before they last left the United Kingdom (UK), they were ordinarily an employed earner, or a self-employed earner
•    be either employed or self-employed abroad
When interpreting the word ‘immediately’ we are looking for a close relationship between the person’s overall employment record in the UK and the date they go abroad. We are looking at their history of contributing to the UK Social Security scheme over a period of time.
‘Ordinarily’, in its most literal form means ‘normally’ or ‘most of the time’. So when read in conjunction with ‘immediately before’, we consider the person’s employment or self-employment record as a whole in order to establish their work pattern up to the time that they left the UK.
 

Hi
As a resident of Spain, you are entitled to claim personal allowances in box 15 of SA109, accordance with the UK / Spain tax treaty.  The income from your UK property is still taxable in the UK and should be declared in a self assessment tax return, along with personal allowances.

After reviewing the above from our internal stakeholders, we would like to post a change from the original answer here:  
A Japanese national cannot claim UK personal allowances, even if they are a Spanish resident. More information and guidance can be found here:
Tax on your UK income if you live abroad
Thank you.

Hi
You can apply to pay voluntary National Insurance Contributions (NICs) whilst abroad by reading the information at the following link:
Social Security abroad: NI38
You can use the CF83 application held within this information link.
Your application will be reviewed and a decision will be made on the rate of voluntary NICs you are eligible to pay based on the information you provide on your application. 
Before you decide to pay voluntary National Insurance contributions you must contact the Pension Service on +44 191 2183600 (if you live outside of the U.K) or 0345 3000 168 (if you live in the U.K). They will help you determine if you will benefit from paying voluntary National Insurance contributions and which tax years you need to pay. 
Following changes to Pension legislation, you need to ask them to confirm whether your State Pension will increase if you pay voluntary contributions as this is no longer automatically the case.
If you have a valid UK Passport or Driving licence you may wish to register for a personal tax account this will show information on your NI record and also provide your UK state pension forecast.
If you cannot register for a personal tax account you can use the following link:
Pensions and ageing society
 

Hi
Please refer to Tax on foreign income

Hi
Please look here Payments on account

Hi
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. 
Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry. 

  

Hi
Please look here Tax codes

Hi
Unfortunately, it is not possible to review personal matters in this forum.  For individualised assistance please contact our self assessment helpline or contact our webchat:  
Self Assessment: general enquiries
  

Hi
Unfortunately, it is not possible to review personal matters in this forum.  For individualised assistance please contact our self assessment helpline or contact our webchat:  
Self Assessment: general enquiries
  

Hi
Unfortunately, it is not possible to check individual tax records through this forum, if you have a question which relates to your personal tax situation or tax code please contact our helpline:  
Income Tax: general enquiries

On this page you will also see a link to Personal tax account: sign in or set up which may be the quickest way to review information relating to pay and tax history, tax codes and how to change them.