HMRC Admin 20 Response
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RE: CGT on savings used to buy main residence
Hi,
No.
CGT is not due on interest.
Thank you. -
RE: Capital Gains Tax on property gifted to Spouse
Hi,
Please see guidance at HS281 Capital Gains Tax civil partners and spouses (2025) Updated 6 April 2025
Thank you. -
RE: SA assessment online vs paper submission
Hi,
That is correct. should you wish to file online you can buy 3rd party software - Self Assessment commercial software suppliers
Thank you. -
RE: transferring a commercial property with commercial lease in place
Hi Annette White,
Yes, when transferring a commercial freehold property with an unregistered commercial lease in place, the assignment of the lease will represent a separate transfer
of value for capital gains tax purposes.
The freehold and the lease are separate assets and the assignment of the lease is therefore considered to be a separate transaction from the freehold property transfer.
Thank you.
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RE: I haven’t received my annual letter re paying voluntary Class 2
Hi,
The annual requests for payment of voluntary National Insurance contributions for the 2024-2025 tax year have only recently been issued so you should receive yours soon.
However, voluntary class 2 contributions for the 2024-2025 tax year are £179.40.
This weblink will show you the methods available to you for the payment of voluntary contributions:
Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment
Thank you. -
RE: NI Payments 2023/2024
Hi,
If you could call our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 203 7010 (from overseas) then they will be able to check the tax year on your National Insurance account.
Thank you. -
RE: Do I need to pay the gaps in my national insurance contribution record
Hi Patrick,
Each year for National Insurance runs from 06 April to 05 April, if at the end of each year there is a deficit then that year will not qualify.
You cannot accrue the number of weeks over a longer period and will always be over a 52/53 week year.
If you work part time and do not claim any benefits that award credits then yes the year(s) in question will remain non qualifying for state pension purposes.
Thank you. -
RE: Missing NI Number
Hi,
If you could call our National Insurance Helpline on 0300 200 3500 then they will be able to update your daughters National Insurance account with her
current address and issue her National Insurance Number to her.
Your daughter should be with you when you call. The other option would be for your daughter to complete and return our form CA5403.
This form is available via Get your National Insurance number by post
Thank you. -
RE: Class 2 contributions vs NI credits
Hi,
HMRC cannot advise on the qualifying conditions for Maternity Allowance, you will need to contact the DWP for this information.
With regard to the payment of Class 2 NICs, this is done through Self Assessment.
To enable us to charge Class 2 NICs, you must have registered to pay them.
The act of merely including income from self employment on your tax return does not constitute a registration.
The process for registering to pay Class 2 NICs can be found on our Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment.
If you have any queries on the payment of Class 2 NICs you can call the NI helpline on 0300 200 3500. Lines are open 8am – 6pm Monday to Friday.
However I must stress that they will not be able to advise on Maternity Allowance." -
RE: Working as a freelancer
Hi,
We are unable to provide a in depth response for your query on this forum, please see guidance here National Insurance: introduction
You can also apply for a liability decision using the relevant application forms.
Paying National Insurance if you're going to work in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland - GOV.UK
Thank you.