HMRC Admin 19 Response

Hi.

The 0% VAT in relation to energy saving materials is for the materials and installation of these materials. You can see guidance here:

Energy-saving materials and heating equipment (VAT Notice 708/6)

Where the installation of energy saving materials involves anciallary supplies please see section 2.7.2 of the following guidance:

Installations of energy-saving materials

If existing solar panels are upgraded then this can be installed at the 0% rate of VAT as long as the criteria is met in the above link.

The 0% VAT would relate to the materials and to the installation of these materials but would not include services like scaffolfing which are not of themselves energy saving materials or installation services.

We would recommend looking at the guidance carefully and if you feel that the guidance does not fully answer your questions then you would need to put your queries to our Written enquiries Team.

VAT: general enquiries

Thank you.

Hi Peter Chan,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK. You can see more information here

Tax on foreign income

The following guidance will help you work out if split year treatment applies. 

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.

Hi Jillian Hainer-Jones,

Please see the guidance here:

Application for a State Pension forecast

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift, unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be found here:

Tax on savings interest

Tax on dividends

Thank you.

Hi Caro1961 O'Brien,

We are sorry you have been unable to speak to an advisor at HMRC. Our lines are extremely busy at this time. 

If you would like to pay voluntary contributions to increase your state pension you can find more information here:
Pay voluntary Class 3 National Insurance

For UK residents, the first thing you will need to do is to contact DWP.  The reason we require you to contact DWP is because they will be able to advise you what years it is best for you to pay, and if you will benefit from paying them.  Although these contributions are voluntary they cannot be refunded if paid incorrectly, therefore you should ensure that you will benefit from making the payment. 

If you are below pension age you should contact future pension centre on 0800 731 0175
If you are over pension age you should contact the pension service on 0800 731 7898

DWP phone lines are open between 8am and 6pm.

Once you have this information you have 2 options:

1.  You can contact HMRC to obtain an 18 digit reference number. You can then use this number to pay online, at your bank, or via online banking. The contact number for HMRC is 0300 2003500, lines are open between 8am and 6pm.
2. You can write to us, and include a cheque for the amount DWP have advised you can be paid. You should include your National Insurance number and the years you would like to pay on the reverse of the cheque and include a covering letter.  

The address to write to is:
HM Revenue and Customs
National Insurance Contributions and Employer Office
BX9 1AN

HMRC will accept your original date of contact, and the date the payment is received will be honoured, however it may take up to 8 weeks for your National Insurance record to be updated.

For customers who reside overseas you will need to read the booklet NI38, and complete the CF83, making sure you tick the option that you would like to know what arrears you can pay. We will accept the date your CF83 is received by HMRC as your date of contact.  For overseas customer it can take longer for your payments to show on your National Insurance account.

If you require a receipt for any payment made, you must ask for this.

Thank you.