HMRC Admin 21 Response

Hi, 
You do not need to register for Self Assessment if you have savings and investment income of below £10,000 a year, but if you are already in Self Assessment, you would have to report and pay that way.  
If you have a PAYE tax code, HMRC will deduct any tax due using this.  
If you owe Income Tax that cannot automatically be taken out of your income; or you owe £3,000 or more, HMRC may send you a Simple Assessment, setting out what is owed. 
Pay your Simple Assessment tax bill.
Thankyou.
 

Hi,
The CA3821 should be completed using the current position.
Therefore, if you have already moved abroad you will be classed as an employee abroad.
As you are already overseas you will not be included in the number your company intends to send in the next 12 months.
The reason they have given for you working overseas should be sufficient, however the team may ask further questions.
Thank you.

Hi MariaC,
Based on the information provided it looks as though you are actually completing an A1.
The A1 can only be completed by a National Insurance/ Social security department.
You would need to complete an application form in order for HMRC to issue the A1.
It may be beneficial if you applied for the multi state A1.
For this form you would need to complete the CA8421, this form can be issued for up to 2 years.
While completing the application it will ask if you have more than one nationality, and therefore will allow you to supply both. 
Thank you.

Hi Luc,
If you have left the UK, you will need to contact the Glasgow Benefits Centre – 
DWP
Glasgow Benefits Centre
National Insurance number Centre Admin Team
1 Atlantic Quay
45 Robertson Street
GLASGOW
G2 8JB
0800 141 2075
Thank you.
 

Hi,
For 2022-23 and 2023-24 if you have a profit from Self Employment between the Small Profit Threshold and the Lower Profit Threshold, your Class 2 NICs will be treated as paid.
You will need to have registered to pay Class 2 NICs.
If you feel that your NI record is incorrect, you will need to contact the NI helpline on 0300 200 3500.
Thank you.
 

Hi Julia,
The section that should deal with your CF83 are currently dealing with work received on 5 March 2024. If you submitted the form before that date, you will need to call us on +44 19 1203 7010.
Thank you.

 

Hi Nick,
Thank you for your query
As an invigilator your wife will be a part of the Self-Employment Exception group where Class 2 is voluntary and she does not pay Class 2 through Self-Assessment. How it works when you are an invigilator you are sent yearly Class 2 voluntary bills in the post. The bills are usually issued September/October time during the year. 
If your wife has not yet received her Class 2 bill for 2023/24. Please contact the helpline.
If she also wishes to pay the prior years to 2023/24 at Class 2. She would need to contact the helpline and we would provided bank details and a reference number to make the payment to.
Please find our contact details below: 
Telephone Number: 0300 200 3500
Text Relay: 18001 0300 200 3500 (Text Relay)
Overseas: 44 191 203 7010
Opening hours:
Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Web Address: National Insurance: detailed information.
Thank you

Hi,
You can only pay Class 2 National Insurance contributions from abroad if you are employed or Self-employed abroad.
If you are also currently employed or Self-employed abroad as well as renting out a property in the UK, you must meet the following criteria to be eligible to pay Class 2:
Immediately before going abroad, you were ordinarily an Employed or Self-employed earner in the UK.
You also satisfy either of the following conditions:
(a) You have lived in the UK for a continuous 3-year period at any time before the period for which National Insurance contributions are to be paid.
(b) Before going abroad, you paid any of the following National Insurance:
from April 1975 to give 3 qualifying years
from April 1975 to give 2 qualifying years and paid 52 National Insurance contributions (of any Class) before 6 April 1975
from April 1975 to give 1 qualifying year and paid 104 National Insurance contributions (of any Class) before 6 April 1975
156 National Insurance contributions (of any Class) before 6 April 1975
We will check this when you ask to pay Class 2 National Insurance contributions.
If you lived or worked in an EU country, Iceland, Liechtenstein, Norway, Switzerland or Turkey, time spent there may help you to meet condition 2(a) or 2(b).
You cannot pay Class 2 National Insurance contributions for any period during which you are liable to pay Class 1 National Insurance contributions.
If you wish to apply to change from the Class 3 you are currently paying to Class 2, you must fill in a new CF83 form and apply to pay at the Class 2 rate then a decision would be made whether you are eligible for Class 2 abroad with the information you supply on the CF83 application form.
Thank you.
 

Hi,
You should notify us if the company has ceased to trade, so that we can update the record fully.
However, depending on the software you use it may let you submit the return the amended accounting period end. This will either automatically update our record with the new end date or give us a work list to go in and update it ourselves. It will not update the record that you have ceased to trade.
Thank you.

Hi,
I cannot give a definitive answer for this, as CT is self-assessed and there are more factors that would need to be considered.
You may want to look under the guidance under CTM15310 - Distributions: general: transfers between companies within the charge to CT, and the associated legislation.
If you have reviewed all the appropriate guidance, and still unsure, you may wish to seek non-statutory clearance.
Thank you.