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Where Taxpayers and Advisers Meet

EU national leaving UK and NICs

Lsp54
Posts: 75
Joined: Tue Sep 15, 2009 5:11 pm

EU national leaving UK and NICs

Postby Lsp54 » Mon Dec 03, 2018 11:24 am

Hi,
My client ceased UK self-employment in November 2018 and has returned home to Slovakia with her young family. She needs written confirmation that she is now off the NI system in the UK so she can access healthcare in her own country. The NI dept at Hmrc say she qualifies, and the only task ahead is her self-assessment tax return for this current year (small loss).
We have been advised by the NI office to complete form CA 3837 online, with the objective being to be turned down. Thus confirming the reason that she doesn't pay NI contributions in UK anymore. This sounds bizarre, and when I mentioned it to the client she declined as she felt the form was not relevant to her.
After many telephone calls to hmrc, does anyone have experience of this situation?

Many thanks for reading this rather long post.

AmanSood
Posts: 215
Joined: Mon Jan 09, 2017 4:12 pm

Re: EU national leaving UK and NICs

Postby AmanSood » Wed Jan 23, 2019 11:39 am

Sounds like your client doesn't have any continuing employment/self employed in the UK so there's no proof required from HMRC that the UK NI contributions have ceased. And agree with your client the CA3837 form is not relevant to her.
Advising on UK employment, expatriate and personal taxes
aman.sood@e-taxconsulting.com.
+44 (0) 207 846 0155

darthblingbling
Posts: 253
Joined: Wed Aug 02, 2017 9:09 pm

Re: EU national leaving UK and NICs

Postby darthblingbling » Sun Jan 27, 2019 9:52 pm

I've kinda had some experience in this, but in an opposite sense. HMRC wanted proof that the other EU state would not consider the employee to be subject to social security contributions there, which was obtained by applying for a Form A1, giving the facts, and having it rejected.


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