D

Hi HMRC Admin - thank you!

Dear HMRC Admin,
Thanks for your reply.
Just wanted to comment on this one: >
I would first of all check with DWP as the minimum number of years needed for 100% state pension is 35 years not 25.
That you for pointing that out. Section 3 of DWP's "Your State Pension Explained" page says 35 years only apply to those w/o any NI record before 6 April 2016.
My spouse did make NI contributions before that date, so I understand she needs at least 10 years rather than 35 as per the old rules - here's the quote from the same section: "For the new State Pension, you will normally need at least 10 ‘qualifying years’ on your National Insurance record to get any State Pension.
These can be from before or after 6 April 2016, and they don’t have to be 10 years in a row. Your State Pension explained
Thanks & Regards, D.

Dear HMRC Admin, Thanks for your reply. > If you move out of the UK, we can only keep paying UK Child Benefit if you fulfil specific requirements. What about NI credits though? Which particular requirements would she need to meet to keep earning those NI credits while living abroad? Many thanks in advance!

Dear Sir or Madam, Now that I have 25 full NI contributions towards my state pension I understand any further contributions are not going to make my pension any higher. Am I allowed to pass my future NI contributions from now on to my spouse, who wants to give up her job to focus on full time parenting? If so how exactly do I apply for it? Many thanks in advance!

Dear Sir or Madam, My spouse is a UK citizen since 2013. Once we have a child she would like to do full time parenting. Do I get it right that once she registers for the Child Benefit she should also start getting NI credits until the child is 12 years old, and so will have 12 full years of NI contributions atop her current 13 full years earned in her employment for a total of 25? If so will she keep getting those NI credits even if she spends part of those 12 years living with the child outside of the UK? Many thanks in advance!

Hello, The following reply present earlier in this thread seems to contradict several other replies claiming gifts are tax free here: "You can only give gifts tax-free up to a £3,000 HMRC annual allowance according to multiple sources. HMRC allows you to roll that over ONCE in your lift, so in one year you could up that to £6,000 by using 2 years' worth of allowances. Except for your spouse, this means that over and above £3k or £6k, tax does apply. It's got nothing to do with interest or dividends. It's gift tax." Assume I give £100k to these people and live more than 7 years afterwards (hence IHT out of scope): - Spouse - Child - Friend Could anyone (ideally HMRC if they're here too) please explicitly confirm if the text above means any of these people will have to pay tax on the £97k exceeding that £3k tax-free limit? If however my hypothetic £100k gift is completely tax free for them could anyone please share a scenario illustrating a gift taxed above that £3k tax-free limit? Many thanks in advance!