What form does my Mother need? She is 61 this year and believes she is exempt from hsving to pay NI contributions?

[ajp153]

What form does my Mother need? She is 61 this year and believes she is exempt from having to pay NI contributions?

Is this correct?

Many thanks in advance

[dzug]

She became exempt on reaching 60:

Employees over State pension age, currently 60 for women and 65 for men, do not have to pay the employee's contribution. Before we can stop deducting contributions we must see proof of your age. This can be a birth certificate, passport or preferably a certificate of exception (form CF384) issued by the Inland Revenue National Insurance Contributions Office.

To apply for a certificate of exception (CF384) you need to write to:

Inland Revenue National Insurance Contributions Office
Class 1 Caseworker
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

(from a payroll website)

[dzug]

If she has overpaid (ie since becoming 60) then she can apply for a refund - but get the claim in quick as there is a time limit of I think 6 months.