Post
by shahmir » Mon Sep 17, 2012 3:42 am
116. National Insurance contributions may
be paid by quarterly bill or direct debit, or
the applicant may have applied for a small
earnings exception certificate. Applicants
must provide one of the following documents,
according to their individual circumstances.
i) If the applicant’s National Insurance
is paid by quarterly bill: The applicant
must provide the bill from the quarter
immediately before the application. This
must be an original document and not a
copy.
ii) If the applicant’s National Insurance
is paid by direct debit: The applicant must
provide a copy of the most recent bank
statement issued before the application,
showing the direct debit payment of
National Insurance to HM Revenue &
Customs. Please see the requirements for
bank statements above.
iii) If the applicant has low earnings: The
applicant should provide an original small
earnings exception certificate issued by
HM Revenue & Customs for the most
recent return date.
iv) Original welcome letter from HM
Revenue & Customs: Applicants who
have recently registered as self-employed
will have received a welcome letter from
HM Revenue & Customs containing their
unique taxpayer reference number, but
may not yet have the other evidence
above. The original, dated document
should be provided.
HM Revenue & Customs will issue the
welcome letter or the small earnings
certificate at any time up to six weeks from
the date of first contact with the self-employed
applicant.
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