Why are UK authorities asking about French work for pension top-up?
There are big differences between different which band you must pay into
Class 2 or class 3 payments vary greatly in the UK system
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Reader Question: I want to pay for missing years of UK National Insurance contributions to top up my state pension entitlement, but HMRC are asking questions about when I previously worked in the UK and France. What are they trying to establish here? It is complex as I have flipped between the two countries.
The UK tax service is trying to find out if you should pay at class 2 or class 3 level, which makes a big difference as the latter is five times as much.
We presume you live in France, as you are not paying UK N.I. through contributions on work there, so top-ups are an option.
To make top-up payments they want to know you previously lived in the UK for three consecutive years at some point and/or have paid N.I. contributions for at least three years – which should be easy to establish from your N.I. record.
To pay at class 2 you also need to have been working in the UK before you moved abroad and to be currently working abroad.
So, the key information is when you are considered to have left the UK. If you are struggling you could seek help from a professional such as a tax lawyer or accountant (avocat fiscal or expert comptable in French).
Read more: Can I have French and UK pensions for same period?
