National Insurance Contributions with an NT Tax Code

bigsouth1981

Ladies and Gents,

I was wondering if anyone could explain to me If I am liable to pay NI contributions as I have just been issued an NT Tax code and am currently working in aghanistan. I was told by an accountant, if i remember correctly that I cannot pay NI whilst outside the UK whilst having an NT tax code.

Please can anyone help as my brain has turned to jelly having tried to find out this information on the IR direct gov website.

Kind Regards,
A

scottn

even on a NT tax code, for your first 52 weeks outside of the UK your employer should be applying NT tax code but deducting class 1 NI for 52 weeks.

After 52 weeks there is no requirement for class 1 NI contributions (though you may want to voluntarily pay another class by direct debit - but you don't have to)

bigsouth1981

Scottn,

Many thanks for the reply. Is there any way that this can be "opted out" of upon leaving the UK if you already know that you will be away for more than 52 weeks, or is there any way of claiming this back at a later date?

I was told by an accountant that you cant pay NI when outside the country as a non resident, after signing a P85

I called the inland revenue on this matter, and unbelievably, the operative said "I dont know"

Unreal!

scottn

nope, if you are being paid in UK on a PAYE payroll but with the NT tax code you must pay class 1 NI for the first 52 weeks and no way to claim them back in the future either I'm in the same boat and also completed a P85.

You need to speak to the Expat Team in THE Charity, Assets and Residence (CAR) section of HMRC - they can probably advise you better than your local tax office.

bigsouth1981

Scottn,

Thankyou so very much for this info mate. You have done more for me in the last 12 hours than the inland revenue has done in 3 days. Im currently in afghanistan so its very difficult for me to make telephone calls.

I wonder if its possible to make a reduce contribution of something of similar ilk? Can you contact the CAR dept via email?

Kind regards,

A

scottn

For contact details, including how to email:
http://www.hmrc.gov.uk/cnr/contact_a.htm

For a little bit on NI for those abroad:
http://www.hmrc.gov.uk/pdfs/nico/ni132/ni132-01.htm
http://www.hmrc.gov.uk/pdfs/nico/ni132/ni132-02.htm