Johnny King

Thanks. I too am a fan of time travel. If HMRC replies AFTER April 2025, please explain to me how a query about that reply can be made BEFORE April 2025? We appeal numerous wrong ICW CF83 decisions weekly. Most of the appeals are successful because we know what we're doing. So this is not a hypothetical question. What is your policy around time for appeals to decisons received AFTER April next as per my original Q? Thanks J

A client recently got a clearly wrong Class 3 decision on a CF83 application. An appeal has been made in Dec 2024. It's obviously not going to be dealt with until summer 2025 at the earliest which is OK. The deadline for buying years from 2006 is April 2025 Q - Can you confirm please that HMRC's policy regarding appeals to CF83 decisions is that people will STILL have an 8 week grace period to pay voluntary NICs as far back as 2006 from the date of your reply to their appeal - even if the reply doesn't come until late 2025 / 2026? Are there any restrictions / caveats around this? (eg it depends on an individual Caseworker decision etc) Thanks

Luc - Not resolved yet. I've a few cases pending but am yet to see any successful outcome. John

Thanks for above but I'm not looking for a "blanket" reply. HMRC ICW team decisions are hugely inconsistent across numerous CF83 aplications which is why I'm seeking clarity on a simple but critical question. Do even HMRC staff know the correct answer? My question is not overly detailed and does NOT relate to individual circumstances. It's a simple generic enquiry intended to help people using this forum to self-serve which I understand is it's purpose. ASSUMING all other Class 2 Criteria are fulfilled... Can 1 full year of UK National Insurance + 2 full years immediately afterwards of EU social insurance paid, qualify a person for Class 2 NICs? Your help here would be really appreciated. Thanks in advance

On NI38 it states.... "You can pay Class 2 National Insurance contributions if ..... If you lived or worked in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey, time spent there MAY help you to meet condition 2(a) or 2(b). Q - Can you please clarify HMRC's definition of the word 'MAY' here so we can correctly advise our clients and not waste your ICW colleague's time? EG: Does 1 full year of UK National Insurance + 2 full years immediately afterwards of EU social insurance paid, come under this 'MAY'? Please don't tell me to 'submit a CF83 to find out as people's situations are different' We've done that hundreds of times already. The Question is being asked due to the extreme variation of CF83 replies to many people with identical circumstances & UK/EU work duration under NI38 criteria. Some are rejected, Some get Class 2, Some get Class 3 Q - What is HMRC's definition of the word 'MAY' in this context? Thanks

On NI38 it states.... "You can pay Class 2 National Insurance contributions if you’re employed or self-employed abroad if: IMMEDIATELY before going abroad, you were ordinarily an employed or self-employed earner in the UK" Q - What is HMRC's exact definition of 'IMMEDIATELY' in this context? Q - Is 'within 1 day / 1 week / 1 month'? Thanks

Hi - A Question for a senior 64-8 approval's manager please.. We're seeing numerous valid & signed 64-8s being rejected when sent with a complete CF83 They're all for women who got married and changed their name AFTER they left the UK. Whoever is checking the 64-8 (Manual/Automated?) is NOT matching their NINO against their original maiden name as given on CF83 which is what outdated HMRC records contain. There's no space on the 64-8 for someone's maiden name - so either your team needs to check CF83 for a maiden name which will then match their NINO & your outdated records - or you need to add a MAIDEN NAME (IF ANY) field to the 64-8.... What should we do to avoid this continuously happening in a minority of cases? Thanks

If a person was given Class 2 rate for 12 past years when they were working abroad but were correctly given Class 3 for the last 2 years when they were NOT working abroad, what is the process if they restart work abroad now and seek to pay Class 2 going forward? Can they advise change of circumstances by phone / online chat? Do HMRC send a letter confirming the Class 2 rate going forward? Is a new CF83 required? Hopefully not... Please advise Thx

Thank you I understand that the conditions for these credits are that you must have been resident in UK at the time the credits are awarded. If you come from abroad and your Date of Entry into the UK scheme falls after these years, I understand that there will be a Flag set on the system to allow the “discounting” of these credits and have them removed. I also believe The Personal Tax Account view of your NI record may still reflect these credits until they have actually been removed. === So if a person who came to the UK at aged 20 and paid National Insurance for 7 years - but due to Juvenile credits has 10 qualifying years on their NI record - will any state pension be paid for their juvenile credited years? Above applies to very many people abroad so your help is appreciated. (I'm trying to understand your system re Juvenile Credits on a NI record rather than asking about a specific individual) Thanks

If a person over SPA (eg 69 years old) has submitted CF83 to HMRC, they pass it DWP who then take another few months to reply. Q1 - Will such an application to HMRC made in March 2025 also be given an 8 week grace period for NICs shortfall payment from date of DWP reply? Q2 - What is the optimal approach for someone to submit CF83 to DWP if within 6 months of / over State Pension Age where eligible for New State Pension? ie - Should it go to International Pension Centre, IPC CRRT TC101, The Pension Service 11, Mail Handling Site A etc? Please advise Thanks