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I'll just try to clarify a few points regarding E106's (used to work for the Inland Revenue, and prior to this the Contributions Agency):-
1. All E106's are issued in line with "Benefit Years". A Benefit Year runs 12 months from the first Sunday in January (this may explain why some of you have different expiry dates on your 106's, although all will be a date between 1 - 8th January in any given year).
2. The Issue date runs from the date you inform Newcastle that you intend to move abroad and runs for a MAXIMUM of 2 "benefit" years.
Example A. You (have been sensible) and informed Newcastle that you are moving to France on 10th January 2005 (so, assuming you have paid enough National Insurance) your E106 should run from 10.1.05 to first Saturday in January 2007. I.e. Two complete "Benefit Years".
Example B. You (were truthful, but not sensible) and informed Newcastle that you were moving to France on 31st December 2004. Therefore you will only get an E106 which runs from 31/12/2004 to first Saturday in January 2006. This is because the issue date falls into the 2004 Benefit Year, which is almost over!
In other words, you have to look carefully at the date you intend to move over, as anything other than a January date will eat into that particular Benefit year's entitlement.
3. It's your National Insurance contributions for the previous 2 COMPLETED tax years which determines overall entitlement. Naturally, tax years run to a different schedule (April 6th - April 5th) just to confuse the punters! So, basically forget any NI you have paid in the tax year in which you apply for the E106 as this won't be a completed year and therefore won't count.
Following on from the previous thread I've had a few thoughts which may help someone in the process of planning a move to France:
1. If possible, about 6 months before your proposed move pop into your local DSS and ask for a form BR19 (Pension Forecast Form), fill it in and send it off (to the Inland Revenue at Newcastle, naturally). When you get the Forecast back it should show you exactly what your NI position is to date i.e. The number of past tax years in which you have paid enough NI to qualify for a pension & how many more completed years you need to contribute to in order to get maximum Old Age Pension.
This information will help you in three ways:
A. Will provide you with peace of mind regard
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