What is form CA307?
This form is used by taxpayers who want to claim back National Insurance Contributions (NICs) they have paid in the UK while working abroad; otherwise known as ‘Social Security Abroad’.
Who is it for?
It is for some people who work abroad and have to pay UK National Insurance Contributions.
Who is not eligible to make such a claim?
There are several circumstances in which you cannot reclaim NICs you have paid into the UK system, including: if you now work in the Isle of Man, Northern Ireland, a country that is a member of the European Economic Agreement or a country that has a 2-way social security agreement with the UK. Certain jobs are also exempt from making a claim, such as: civil aircraft crew, mariners, armed forces and their families posted abroad. There are separate regulations covering their financial affairs.
What do I need to do?
You need all of your financial information and to know which class of NICs you are claiming a rebate for.
What are the classes of NICs?
There are 6 different classes of NICs, defined by the type of employment and how much you earn. Some are paid by the taxpayer and some by employers. Which of these applies to your situation?
- Class 1 – Automatic payments made straight from your salary by your employer. You pay these if you are under State Pension age and earn £155 or more per week.
- Class 1A or 1B – Paid on employee benefits or expenses by an employer
- Class 2 – Paid by self-employed people who earn £5,965 per year or more. Or you can pay these as voluntary contributions.
- Class 3 – Voluntary contributions that you pay to avoid any payment gaps in your NICs history.
- Class 3A – If you are going to retire before 6th April 2016, you can pay this single, voluntary lump sum in order to bolster your state pension amount.
- Class 4 – If you are self-employed with profits over £8,060 per year.
What do we do?
If this is already feeling quite complicated and stressful, then let us help. We can sort out a National Insurance rebate claim for you. We will help you gather all the necessary information, complete the paperwork and deal with any necessary communications with HMRC on your behalf. Don’t let the system put you off making a legitimate claim to get back your money.
Good to know
- You have a deadline of 6 tax years from the tax year in question in which to apply, using form CA307.
- Any taxpayer can reclaim an overpayment of NICs. The deadline timescales vary depending on the Class of NICs.
Our tax and NI services
You do not have to go through the hassle to get your money back. We have experts on hand to help you with your National Insurance and tax rebate claims. Get in touch with us today by filling in the contact form below or call us on 01228 520477.