NI38 Social Security abroad - HM Revenue & Customs

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NI38 Social Security abroad
• receiving Working Tax Credit
• required to attend jury service and did not have earnings
at, or exceeding, the Lower Earnings Limit for employed
earners employment
• receiving a compensatory payment such as a Payment in Lieu of
Notice (PILON), or a Payment in Lieu of Remuneration (PILOR)
• a person who served a prison sentence for a conviction which
has been quashed
• a man aged 60 or over (credits can be awarded automatically),
but this will not apply to any tax year during which you are
abroad for more than 182 days. These credits are being phased
out and will no longer be available after 2018
• a young person, for the tax year in which you reach age 16 and
the two following years.
Men who plan to go, or have been, abroad for more than 182
days in a tax year can claim contribution­based Jobseeker’s
Allowance (if they are out of work) or contribution­based
Employment and Support Allowance, or Incapacity Benefit (if they
are incapable of work through illness) to enable them to get
credits for that part of the tax year spent in the UK. They can also
pay voluntary NICs for the period they were abroad if they want
that tax year to count for State Pension purposes.
If you get contribution­based Employment and Support
Allowance, Incapacity Benefit or Carer’s Allowance from the UK
while you are abroad, you may be awarded credits instead of
paying NICs.
If your opportunity to work is limited because you are looking
after a child (including as a registered foster carer) or a sick or
disabled person, Home Responsibilities Protection can make it
easier to get a basic State Pension. See form CF411 Application
for Home Responsibilities Protection (HRP).
Home Responsibilities Protection will be available to you abroad
if you continue to be entitled to UK Child Benefit.
From 6 April 2010 Home Responsibilities Protection was replaced
by weekly National Insurance credits for people getting Child
Benefit for a child under 12, foster carers and people caring for at
least 20 hours a week for one (or more) sick or severely disabled
person.