HMRC Admin 21 Response

Hi Philip,
The form you need to complete to request a statement of your UK National Insurance contributions (NICs) records is a CA3916 - Get a PDU1 certificate or a National Insurance contributions statement - GOV.UK (www.gov.uk) This form is also used to apply for a U1 certificate, however to apply for a statement of your NICs, you would choose the option to say that you are asking for a ‘statement of NICs for your information only’.
Thank you.

Hi Busyboy59 Senior,
Specified Adult Childcare Credits (SACCs) can only be awarded if the recipient of Child Benefit has enough Class 1 (employed) NICs on their record to make the relevant year a ‘qualifying year’ for pension purposes without the need for the NI credits associated with a claim to Child Benefit.
NI records are not updated with Class 1 (PAYE) NICs until after the end of the tax year and this process can take many months, which is why we suggest claims for SACC are not made until October following the end of the tax year.
You can apply before October, but if the Child Benefit recipient’s NI record has not been fully updated, your application would be rejected.
I can confirm that once SACCs are awarded, any pension increase is backdated to the date the recipient reached State Pension Age.
Thank you.

 

Hi Corrine,
Generally, an application for a refund of Class 1 NICs; that have been paid in error, must be made within six years from the end of the year in which the contribution was due to be paid. This time limit may be extended but only where: -
•    there is a reasonable excuse for not making the application within the six year time limit; and
•    the application was made without unreasonable delay after the claimant’s excuse for not claiming had ended.
If you believe you are due a refund you must write to Payment Reconciliation and supply the following information:
•    Name
•    National Insurance Number
•    Contact number
•    Details of the contributions you want refunded including
•    Amount that was paid
•    When it was paid
•    What year/years you paid for
•    How you paid
•    Why you want a refund
The address you need to write into is:
Payment Reconciliation,
PT Operations North East England,
HM Revenue and Customs,
BX9 1AN
Thank you.
 

Hi,
I am sorry for the problems you have experienced whilst trying to call the NI helpline. I can assure you that lines are open every weekday from 8am to 6pm.  
However in your case, this enquiry cannot be dealt with by telephone. 
As you wish to pay for a period during which you lived outside of the UK, we need to ascertain if you are eligible to pay and at what rate. 
This can only be done on receipt of a completed form CF83, which can be found on our website.
National Insurance and Apply to pay voluntary National Insurance contributions when abroad (CF83)
Thank you.
 

Hi Mike1052,
Based on the information you have provided, you could potentially be eligible to pay at the Class 2 rate. However, without looking at your records this decision cannot be made on this forum.
You would need to complete the CF83 application - Apply to pay voluntary National Insurance contributions when abroad (CF83) - GOV.UK (www.gov.uk) and read the information held in the NI38 leaflet before completing the form - Social Security abroad: NI38 - GOV.UK (www.gov.uk).
Thank you.

 

Hi sultana,
Please contact the National Insurance helpline to check if your payments have been received, and to check the progress of when your payments will be allocated.
The contact number for the helpline is 0300 200 3500. Lines are open from 8am to 6pm, Monday to Friday. Alternatively, you can use the webchat facility which can be found here –
National Insurance: general enquiries - GOV.UK (www.gov.uk) Please choose the option ‘Ask HMRC online’. 
Thank you.

Hi Steven,
Hi, thank you for your enquiry. Category H is the rate of National insurance applied for apprentices aged under 25 - National Insurance rates and categories: Category letters - GOV.UK (www.gov.uk).
This has no effect on the minimum wage that you are entitled to. Further information regarding the National Minimum wage can be found here - National Minimum Wage and National Living Wage rates - GOV.UK (www.gov.uk).
Thank you.

 

Hi wrongcrow,
I apologise for the level of service you have received on this occasion, it would appear that a less experienced member of staff may have dealt with the payment you made in May.  
As you say, your later payment will hopefully prompt a review of your record, resulting in both receipts being applied to your NI record correctly but obviously I can only speculate at this stage. I suggest you monitor your record until your later payment has been looked at. If at that stage, the earlier payment has not been applied correctly, please either call us or reply to the letter you have received.
The April 2025 deadline to which you refer is for the payment to have been received by HMRC, rather than applied to your NI record.
Thank you.
 

Hi Gwbiker,
This will depend on where you live.
Payments from EU currently have a 41 week turnaround
Payments from outside of the EU have a 30 week turnaround
You can call our NI helpline on 0300 200 3500 if you wish and we will be able to confirm receipt of your payment.
Thank you.
 

Hi Rebecca,
I am sorry to hear of the problems your client is having. You should write to  the following address:
National Insurance Account Investigations
HM Revenue and Customs
National Insurance Contributions and Employer Office
BX9 1AN
Thank you.