HMRC Admin 8 Response
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RE: Missing National Insurance number from SA800 - how do I correct?
Hi,
If you believe that your NI/tax record may not be up to date or correct, you will need to resubmit all SA800 returns for the affected tax years.
Thank you. -
RE: Gaps in my NI record as a result of staying in full time education
Hi,
If you apply for a State Pension Forecast via:
Check your State Pension forecast
this will detail your current and future entitlement to a UK State Pension and will detail whether paying any voluntary National Insurance contributions will improve your entitlement.
Thank you.
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RE: Class 2 Voluntary National Contributions Overseas - Periods of Unemployment Overseas
Hi,
To be entitled to pay voluntary class 2 National Insurance contributions whilst overseas, an individual must be either employed or self-employed overseas and were normally employed or self-employed in the UK before their departure.
If these conditions are not satisfied then they may pay voluntary contributions at the class 3 rate.
Thank you. -
RE: How to Pay Voluntary National Insurance Contributions from Abroad
Hi,
To be entitled to pay voluntary class 3 National Insurance contributions, an individual must have either lived in the UK for a continuous period of 3 years or have paid for any 3 qualifying tax years.
To be entitled to pay at the voluntary class 2 rate, in addition to the 3 year rule, an individual must be employed or self-employed overseas and were normally employed or self-employed in the UK before their departure.
Thank you. -
RE: Request Refund of Voluntary NIC made by Partner prior to Death but prior to drawing Pension
Hi,
We are sorry you have not been given the outcome you were expecting.
There are strict rules around refunding Voluntary Class 3 National Insurance Contributions (Vol NICs).
The response you have received is correct, we cannot refund Vol NICs after they are correctly paid by an individual.
Thank you -
RE: Final tax credit award 23/24 increased now eligible for backdated col 23/24 payments
Hi,
If you received a payment of tax credits for any day in the periods outlined on gov.uk, HMRC would arrange for the mop up payments to be issued.
At present the mop up payment dates have not been published:
Cost of Living Payments 2023 to 2024
Thank you. -
RE: Salary Sacrificing below NMW
Hi,
HMRC can only provide general advice and signpost to guidance.
Where a genuine salary sacrifice is in place, a worker no longer has entitlement to that amount of pay under their contract.
This means the amount of the salary sacrifice is not included in a worker’s total remuneration for National Minimum Wage pay purposes.
For further information please see the section ‘Salary Sacrifice’ in the ‘Calculating the Minimum Wage’ publication which is available at:
Calculating the minimum wage
To calculate whether a worker performing ‘Salaried hours work’ has been paid at least the minimum wage please refer to the section ‘Salaried hours work’ in the publication above which is available here:
Salaried hours work
If you believe that you have not been paid the minimum wage you can contact the Advisory, Conciliation and Arbitration Service (ACAS) via their helpline on 0300 123 1100.
You can also raise a complaint to HMRC using the following online form:
National Minimum Wage enquiries and complaints
Thank you.
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RE:Solar panel income tax
Hi,
If you’re using heat solely for personal domestic use, the payments you receive are not chargeable to Income Tax. guidance is at:
Taxation of Renewable Heat Incentives
Thank you. -
RE:Home office expenses - proportion of mortgage interest
Hi,
You are not able to set any of the interest arising from a mortgage on your private residence, as a property expense arising from using part of your home to manage your property business.
PIM2100 advises what can be claimed as an expense
Thank you.