b. Calling Future Pension Centre helpline on 0800 731 0181
This is a free advice service. You will be advised regarding any information you need to know from your account (e.g. how many years you contributed to your state pension, how many years you still need to contribute to qualify for full state pension, if you have any gaps and how to pay for the gaps etc. They also advise whether it is recommended to fill the gaps according to your circumstances)
2. If you wish to pay for any gaps, you need to call HMRC on 0300 200 3500
They will provide you with details of HMRC’s account no, sort code and a 18 digit reference number for the payment. If making an online payment , it may reach in about 24 hours, however it will show in you HMRC account in about 6 weeks. You need to check after 6 weeks to ensure gap is resolved.
PS – I came across this little gem of information among audience questions today on HMRC Webinar: Employers – what’s new for 2018. I will highly recommend subscribing to these webinars. They are free !
HMRC’s latest Agent Update Issue 74 informs that from 6 April 2020 Employment Allowance will be restricted to employers with NICs liabilities of under £100,000.
That is employers will need to look at their last tax year’s Employer NIC expense and if its over £100k they cannot claim £3k Employment Allowance.
If employer is part of a group Class 1 NICs liabilities of all companies, and/or PAYE schemes, needs to be added together to assess eligibility for Employment Allowance.
Thousands of individuals file their tax returns on the first day
The tax year has ended.
Main benefit of submitting tax return as soon as possible is that the enquiry window runs for a full 12 months from the date the tax return is received. So for example a return received by HMRC on 20 June 2018, the enquiry window will run to 20 June 2019 – EM1501