Norwegain tax payer, UK resident

jennifernil

Andy_G wrote: »

It should arrive automatically provided you are in the system. However, this year I had to chase them hard for the forms and eventually they sent me a pdf of the forms. The actual printed forms arrived with me after the deadline for them to be submitted!

The Norwegian Foregin Tax Office normally write to you with their assessment in about October time and if you are owed any refund then that is normally with you late November / early December. (The tax form will have been submitted in April of the same year).

The refund is direct from the tax people and comes in a cheque via the Alliance and Leicester (minus a couple of £ for handling).

Oh no! That is even longer than bajangal said!

OH is in a slightly unusual situation as he is Norwegian, but lives here and has done since 1970. This explains his total ignorance of the Norwegian Tax System!!

I wish I had had all this info you lot have now given a lot sooner, you seem to know more than the people employing him. I did post questions before about some of it, but my choice of thread title obviously did not attract the attention of the knowledgable!

I don't suppose there are that many Norwegians living in UK but working in various countries (UK, Italy and Norway this year), for a Norwegian company ,after retirement, and being paid directly from Norway.

Has anyone any idea whether he will have to pay National Insurance in Norway? He asked about the exemption form 101 here, but they said he could not have one as he is retired (UK state pension). When working here, being over 65, he does not pay NI.

One letter he had from Norway said he had to pay 38%, which sounds suspiciously like the 30% rate plus the 7.8% NI, but it just called it all tax.

e-p-k

Andy_G wrote: »

You should clarify what the 48% is - whether it includes National Insurance or whether it is just tax charged at a higher rate due to the amount of money you earn.

I only pay the lower rate of 30% and no longer do enough days (earn enough money) to qualify for the higher rate (called top tax in Norway). I also pay my National Insurance in the UK and have an E-101 to prove my UK NI payments.

You can't claim any tax back in the UK because you paid a higher amount in Norway. You can however offset any payments against your UK tax liability.

For the self-assessment you need to fill out a Foreign Pages Supplement. For a basic tax payer if you paid 30% tax to Norway then you don't have to pay UK tax on those earnings but you cannot claim the additional 8% as tax back. Similarly for higher rate tax payers if you pay 48% tax to Norway you can only offset the 40% against UK tax - you can't claim the additional 8%.

Commuting tax is a bit of a grey area as I know people who do pay it and know people who don't pay it. I don't pay it as I work in different areas of the Norwegian Continental shelf on different projects for different companies. As you work in what is seen as a fixed place then it is harder to argue against.

Thanks for that, I am very nieve when it comes to all things tax. I just know on my monthly payslip it has me down as rate 48% and that includes tax on my flights and also on my expenses for my normal rotation. Not axed on expenses and travel for Overtime and courses.

Yes i am on a fixed unit within the NCS so get paid monthly regadless of if i have been away or not.

I pay voluntary contributions to NI in the UK.

I am pretty much more confused than what i was at the start as i posted on another site the same question and have had different answers.
Some have said that i can claim back the difference and my work colleague contacted the tax helpilne and was told yas and no by two different advisors.

Like some of you have mention , Why would the UK refund me the difference when i paid no UK earnable tax in that period.

jennifernil

And I doubt we have any surplus in the bank to refund you anyway!!!!

Why not send in self assessments here for the years you have been working in Norway, put down all the earnings and all the Norwegian tax paid and see what they say?

Nothing ventured nothing gained after all.

jennifernil

OK, I have looked at the "foreign notes" I downloaded when I filled up the "foreign pages" for OH. To calculate any credit you need "help sheet 263". I suggest you google HMRC, then on the first entry there is a search button. Enter "help sheet 263" and choose the one that specifically mentions it in the title. (it came up as number 6 on my search)

You will see that one of the first things it says is that you can only claim relief on foreign taxes up to the amount the tax in UK would have been.

As a (presumably) fairly high earner, you would be paying up to 40% here on some of your income anyway. It sounds to me, if you have not submitted/cannot submit a form 101 to claim exemption from Norwegian NI, that you are actually paying 40% "income tax" and 8% "NI" there.

One consolation is that paying the Norwegian NI will eventually entitle you to some pension from there too.

As you are UK resident you really should be submitting a return here to keep things right. Better to do it now than wait till they catch up on you. If you have any savings here you will probably have to stump up higher rate tax on the interest.