HMRC Admin 8 Response
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Re:UK tax residency
Hi ssv,
HMRC cannot advise you on your residence status as this is for you to determine based on the guidance available. additional details can be found at: RDRM12000
Thankyou.
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Re:Taxation of Foreign Pensions (France and Germany)
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Re:Tax on sale of land
Hi,
As you are likely to be making part disposals, you would need to consider the effect it will have on future capital gains computations.
Guidance on part disposals can be found here:
CG71800C
Thankyou. -
Re:Incorporating NI paid by temporary employer into Self Assesment calculations
Hi,
If you have been employed and self-employed within a tax year, any national insurance paid through employment will be considered on the self-employed tax calculation and may reduce the class 2 and 4 national insurance you may be eligible to pay.
The class 2 & 4 NI is dependant on your profits also. Self-employed NI class 2 is different to employed class 1 on payroll, so the amount you have paid in employment is not deduced from your class 2 amount to be paid as flat values, it depends on the frequency of the payslips.
Thankyou. -
Re:Can BNO (5+1) holder voluntarily purchase NIs?
Hi,
You will stop paying national insurance once you reach state pension age, any period prior to that date national insurance may be due to be paid if you are self-employed.
If you are self-employed then the national insurance class 2 & 4 due in the 2023/24 tax year depends on your profits within that tax year you reach state pension age.
Regarding the years prior to arriving in the UK, you are unable to pay for these tax years. You will need to discuss any benefit/credits with the Department for Work and Pensions.
Number - 0800 055 6688
Overseas - +44 (0) 0191 218 7652
Open - 8.00am to 6.00pm Monday to Friday, 8.00am to 5.00pm Monday to Friday for overseas calls.
Thankyou.
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Re:No NI credits showing on NI statement
Hi,
Your wife is not entitled to credits for the period she had Married Women’s Reduced Rate Election in the same period where Home Responsibilities Protection (HRP).
HRP was in place from 06 April 1978 to 5 April 2010 and the rules for HRP clearly state that you could not have HRP at the same time as also having a MWRRE:
Home Responsibilities Protection: Eligibility
The link you mention below is for Parents and Carers Credits which started on 6 April 2010:
Reduced rate National Insurance for married women
HRP is different to Parents and Carers Credits which was introduced in 2010
Thankyou.
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Re:How to calculate NIC2 and NIC4 if I have more than one businesses in the tax year
Hi,
You will need to contact HMRC to cease the first business and re-register for the second.
You can do this on line:
Set up as self-employed (a 'sole trader'): step by step
Thankyou.
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Re:Voluntary Class 2 NIC
Hi,
You will only be eligible to pay class 2 National Insurance contributions from the date your self-employment started, therefore if you were self-employed for 30 weeks in the 2022-2023 tax year, you will only be able to pay 30 weeks class 2 National Insurance contributions.
If you want to make that year a qualifying year for pension purposes, you would pay the extra 22 weeks at the voluntary class 3 rate which is currently £15.85 per week.
Before paying any voluntary National Insurance contributions, you should always check with the Pension Service, that paying them will benefit you. Further information on paying voluntary National Insurance contributions can be found here:
Voluntary National Insurance: Gaps in your National Insurance record
You can make amendments to your tax return up to the deadline date (31/01/2024), but as explained above, you will not be able to increase the amount of weeks class 2 National Insurance contributions, this is calculated by the number of weeks that you were actually self-employed.
Thankyou. -
Re:4 years of NI contributions missing
Hi,
If you could send us copies of your P60s (or final payslip for each tax year if you don’t now have your P60s) of the years that your asking about (with a covering letter explaining that the contributions are missing) we’ll be able to trace for any missing contributions and put them onto your National Insurance account.
Our postal address is: HM Revenue & Customs, PT Operations North East England, Individual Caseworker, BX9 1AN.
Thankyou. -
Re: Paying NIC
Hi,
If you normally submit tax returns for your non PAYE income then there is an option within this to add any class 1 paid.
Or if you were given a contract of employment then this will be processed via your employers payroll.
You can check your NI record online:
Check your National Insurance record
Thankyou.