HMRC Admin 21 Response
-
RE: NI voluntary class 2 paid in May 2024, no update yet?
Hi sultana,
Please contact the National Insurance helpline to check if your payments have been received, and to check the progress of when your payments will be allocated.
The contact number for the helpline is 0300 200 3500. Lines are open from 8am to 6pm, Monday to Friday. Alternatively, you can use the webchat facility which can be found here –
National Insurance: general enquiries - GOV.UK (www.gov.uk) Please choose the option ‘Ask HMRC online’.
Thank you. -
RE: National Insurance Code H
Hi Steven,
Hi, thank you for your enquiry. Category H is the rate of National insurance applied for apprentices aged under 25 - National Insurance rates and categories: Category letters - GOV.UK (www.gov.uk).
This has no effect on the minimum wage that you are entitled to. Further information regarding the National Minimum wage can be found here - National Minimum Wage and National Living Wage rates - GOV.UK (www.gov.uk).
Thank you.
-
RE: Mechanism for paying class 2 NI contributions from abroad
Hi wrongcrow,
I apologise for the level of service you have received on this occasion, it would appear that a less experienced member of staff may have dealt with the payment you made in May.
As you say, your later payment will hopefully prompt a review of your record, resulting in both receipts being applied to your NI record correctly but obviously I can only speculate at this stage. I suggest you monitor your record until your later payment has been looked at. If at that stage, the earlier payment has not been applied correctly, please either call us or reply to the letter you have received.
The April 2025 deadline to which you refer is for the payment to have been received by HMRC, rather than applied to your NI record.
Thank you.
-
RE: Mechanism for paying class 2 NI contributions from abroad
Hi Gwbiker,
This will depend on where you live.
Payments from EU currently have a 41 week turnaround
Payments from outside of the EU have a 30 week turnaround
You can call our NI helpline on 0300 200 3500 if you wish and we will be able to confirm receipt of your payment.
Thank you.
-
RE: Duplicate NI Number
Hi Rebecca,
I am sorry to hear of the problems your client is having. You should write to the following address:
National Insurance Account Investigations
HM Revenue and Customs
National Insurance Contributions and Employer Office
BX9 1AN
Thank you.
-
RE: Can a Income tax refund be claimed against Voluntary National Insurance payments?
Hi Zaphod,
I am afraid that it is not possible to reclaim tax that has been paid on income subsequently used to pay NICs on a voluntary basis.
These are assessed at a ‘flat rate’ and they are a personal expense, it is an individual choice whether or not to make payment.
Thank you.
-
RE: Inheritance tax on monthly cash gift
Hi,
There are generally no Income Tax implications on the giving of or 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 savings interest.
Tax on dividends: Tax on dividends
Inheritance Tax is only due when a person's estate is worth over £325,000 when they die, or if the person who died gave away more than £325,000 in gifts in the 7 years before they died.
The rules on giving gifts can be found here: How Inheritance Tax works: thresholds, rules and allowances-tax/gifts.
You may also want to review the guidance at: How Inheritance Tax works: thresholds, rules and allowances.
Thank you. -
RE: TAX ON SAVINGS
Hi Stephen,
That is for the Australian tax authorities to answer. any UK interest will now need to be taxed at source as you are not UK resident.
Thank you. -
RE: CGT on transfer of part equity of second home to child
H i Paula,
You need to pay Capital Gains Tax when you sell (or 'dispose' of) an asset if your total taxable gains are above your annual Capital Gains Tax allowance. As your husband's ex wife is disposing of her asset, she might be liable to CGT. As your husband and his son are retaining their share they will not be at liable at this time, but maybe in the furture if they choose to sell or dispose of the asset.
You can find out more information here: Capital Gains Tax.
Thank you. -
RE: Stop High Income Child Benefit Charge
Hi Justin,
As you opted to get Child Benefit payments and pay the High Income Benefit Charge, you pay the charge at the end of each tax year.
This means that if you opted to repay the charge through your tax code, you still may be liable to pay a charge for 24/25 at the end of the current financial year.
To understand your specific personal circumstances you should contact us by phone:
Child Benefit: general enquiries.
Thank you.