Thanks for the reply. I am a bit confused by this:
"However, I can confirm that the National Insurance contributions that you are paying in the EU cannot be credited to your UK records for pension or benefit purposes."
I have read that 'pension aggregation' with EU member states had been negotiated to continue after Brexit. Is that not the case? Or is does it mean something different than I understand? I have found it difficult to get accurate information about this on the internet.
If there is no pension aggregation with EU member states, does that mean I would then be funding two separate state pensions (the UK and EU member state) with my national insurance payments to both countries? Would I then be able to receive them both independently upon retirement (assuming I had met the qualifying number of years for both)?
I am currently living and employed in an EU country. My employment in the EU country started in March '22, and a national insurance contribution is deducted from my salary there. The work contract is ongoing and I have no intentions to return to the UK permanently at this time. The employer is a local company without a UK office.
Prior to the tax year 22-23 I was self employed in the UK, and I was ordinarily resident in the UK prior to February '22. However, my self employed business in the UK is still ongoing, as I may do occasional work in the UK in the future. Thus far, I have not done so since starting my employment in the EU country. I still have the option to pay voluntary class 2 UK national insurance, and am completing the self employed pages as part of my UK tax return.
Based on this situation I have the following questions:
Is there a form I need to complete in order for these foreign national insurance payments to be taken into account as credit (qualifying years) towards my UK state pension, and to maintain my access to UK state benefits should I return?
Is there any advantage to my continuing to make voluntary class 2 contributions in the UK at the same time as paying national insurance in the EU country?
Many thanks in advance!
I have been non resident in the UK for the tax year 22-23. I have previously been resident in the UK and self employed there for many years. During 22-23 I did not carry out any self employed work in the UK. However I may do so again in the future, and could have done so in 22-23 if work had arisen in the UK at the right time. I consider the business to still be running on this basis.
However is my self employed business still considered by HMRC to be operating if I take no income and charge no expenses? Should I still complete the self employed pages of the tax return SA103?
Furthermore, if I complete the self employed section of the tax return SA103 and state my intention to pay voluntary national insurance there, do I also need to submit form CF83 to apply to pay voluntary national insurance when abroad?
I am completing SA109 for the first time this year and need some advice.
Can you tell me, if I am non-resident in the UK for the whole tax year 22-23, and I will pay UK income tax on my UK income, and foreign income tax on my foreign income, do I need to complete any of boxes 15-22, in order to claim double taxation relief?
In other words, am I at risk of double taxation on my foreign income if am non-resident in the UK?