Non-residents: frequently asked questions

02/12/2011

National Insurance for those abroad

Q1: I’ve been in the UK working for less than one year, can I have a refund of my National Insurance contributions?

Q2: How much UK Retirement Pension am I entitled to?

Q3: What class of voluntary National Insurance contributions can I pay when abroad?

Q4: How much are voluntary Class 2 and 3 National Insurance contributions?

Q5 How can I pay my National Insurance contributions?

Q6: What benefits do I get from paying my National Insurance contributions?

Q7: I am going abroad and would like to know more information about National Insurance contributions. What do I need to know or read?

Q8: Do I need to pay voluntary National Insurance contributions while abroad?

 

Non Residents: Liability to tax in the UK

Q1: How can I claim repayment upon leaving the UK?

Q2. When I go to live or work abroad, will I continue to pay UK tax?

Q3. In what circumstances would I become non-resident?

Q4. Can I choose to pay tax in the UK rather than in my country of residence?

Q5. Will I have to pay tax in the country to which I go to live or work?

Q6. Why am I paying tax in the UK on my income when I am no longer resident there?

Q7. I have a bank/building society account in the UK. Will tax still be deducted from interest if I am non-resident in the UK and can I claim repayment?

Q8. If I live abroad and receive a pension from my former employer. How will this be treated for UK tax purposes?

Q9. I am not resident in the UK and I have been paying tax on my annuity. Is this correct?

Q10. What happens if I let my UK home/property whilst I am living or working abroad?

Q11. What is the time limit for making a claim to repayment of UK tax?

Q12. What do I need to do, as I am coming to live or work in the UK?

Q13: In what circumstances will I be treated as a UK resident for UK tax purposes?

Q14: I am not resident in the UK so why do I need to complete a Self Assessment return?

Q15: Can I be resident in two countries at the same time?

Q16: What is Split Year Treatment?

Q17: What is domicile?

National Insurance for those abroad

Q1: I’ve been in the UK working for less than one year; can I have a refund of my National Insurance contributions?

A1: All UK employees under Retirement Pension age are liable to Class 1 National Insurance contributions if their earnings are above a certain level for that year.