Hi

I'm one of those dual citizens who has unfortunately just realised I was supposed to be filing US taxes for the past 22 years!!

I spoke to the IRS London office this morning and they have advised that I file 6 years worth of returns. I'm slowly working through the requirements (thanks to all of the advice on this forum!), but I'm stuck on the Social Security Certificate of Coverage requirements.

For the past three years I have been self employed and I know I need to write to HMRC to request a certificate so that I do not have to pay Social Security on top of the NI contributions I have already made.

However, for the previous 3 years I was employed and it appears that I needed to ask my employer at the time to request the certificate to cover my period of employment! Not being aware of this, I did not do so and am now stuck as to what needs to be done.

Can I ask HMRC to also issue a certificate for my period in employment, or can I just submit proof of NI conts or do I need to beg my former employer to request the certificate now, even though I no longer work there?

I am a permanent UK resident and UK citizen and have no desire to be involved with the US social security system.

Any advice would be much appreciated!

Thanks

Take a look at this page from the US Social Security website (it's on the US-UK social security agreement): Description of the U.S.-U.K. Social Security Agreement

If I'm reading it correctly, you only need the certificate of coverage if your employer has a US presence (and thus might be subject to US social security). Personally, I'd just file the back tax forms based on the fact that you have been covered by the UK system these many years. If they have any doubts, they'll come back and ask you for the certificate, but don't hold your breath on them asking.

I've been filing my tax returns from over here (Germany and then France) and the issue of a certification has never come up. And while in Germany I was working for a US based company. Maybe they got a certification for me, but if they did, no one ever mentioned it to me.
Cheers,
Bev

Thanks Bev. My former employer did not have a US presence when I joined them but did open a small office in Boston part way through my employment. Hopefully I won't I won't be asked for a certificate to cover my time there - you'd think my P60 which outlines my annual contributions would suffice!

In case anyone else is interested, the HMRC contact information on the IRS website is out of date (for a starter, it directs you to the Inland Revenue and they ceased to exist on their own in 2005!). The correct address to request the Certificate of Coverage (US/UK1) is:

International Case Worker
HMRC
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ

Requests sent to the department on the IRS website will eventually find the right home but will likely (according to the person I spoke to) bounce around a few other departments and cause delays.

The direct phone number is: 0845 915 4811