Stumped how to answer "resident" or "non-resident" in NI38 form

Sumarokov

I am currently filling out the NI38 form as I happen to be stuck abroad (Germany) longer than I expected and will probably just stay there. I am hoping to be able to pay Class 2 contributions towards my state pension.

I am a bit stuck on this section:

Are you ordinarily resident in the UK? Make sure you read the section on ordinary residence on pages 6 and 7 in leaflet NI38 before you answer this question

In the immediate run-up to when I came to Germany, I veered more towards being "resident in the UK", but over a longer time-period (including right now and the future) I would say that I am "non-resident in the UK". When I look at their examples, I could tick the boxes sometimes for each. 

Is there any fundamental difference to how I answer this question? For example, does this go towards determining whether you pay Class 2 or 3?

Marcon

Sumarokov said:

I am currently filling out the NI38 form as I happen to be stuck abroad (Germany) longer than I expected and will probably just stay there. I am hoping to be able to pay Class 2 contributions towards my state pension.

I am a bit stuck on this section:

Are you ordinarily resident in the UK? Make sure you read the section on ordinary residence on pages 6 and 7 in leaflet NI38 before you answer this question

In the immediate run-up to when I came to Germany, I veered more towards being "resident in the UK", but over a longer time-period (including right now and the future) I would say that I am "non-resident in the UK". When I look at their examples, I could tick the boxes sometimes for each. 

Is there any fundamental difference to how I answer this question? For example, does this go towards determining whether you pay Class 2 or 3?

You're not alone in being stuck - the guidance leaflet specifically makes the point that if you aren't sure, contact HMRC International Caseworker, PT Operations North East England, HM Revenue and Customs, BX9 1AN, United Kingdom

bostonerimus

You say you are stuck abroad, that implies that you have a home in the UK. If you don't have a UK home and have left the UK with the intention of living elsewhere permanently then you won't be ordinarily resident in the UK. You might still have UK tax obligations though.

Sumarokov

I do not have a home in the UK, but did not leave with the intention of living elsewhere permanently. That is the problem.

If you are a "resident" of the UK, does that mean that you have to pay Class 1 contributions?

jamesd

This is the guidance for caseworkers who will review it.

It appears that you have now formed an intent to reside in Germany as your home and that you're no longer ordinarily resident in the UK. This is based primarily on the intention that you have expressed here. It assumes to some extent that you don't currently have a UK home or marriage and children with those people living in the UK.

If the family answers were the same and you did intend to return to the UK then you might well still be ordinarily resident in the UK, depending in part on how long you were ordinarily resident before going to Germany..