HMRC Admin 5 Response

Hi

They should be able to get this on their personal tax account online or they can contact personal tax by visiting Income Tax: general enquiries

Thank you

Hi

If a sum is paid to an employee in respect of arrears of pay Rule 2 of s18 ITEPA gives the earliest time entitlement arose before the arrears were paid.
The lump sum is not assessable in the year in which it is paid. It must be broken down into sums attributable to the years that the arrears are for. 

This has been taken from https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim422

I can see the PAYE manuals are contridicting each other here but the Employment Income Manual is taken from the legislation so this it was would followed. 

Basically it should be taxed in the year the entitlement to the payment arose.

Thank you

Hi K T

As this is the employers forum we would not be able to answer this.
You may wish to contact out VAT helpline by visiting VAT: general enquiries

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Hi

We do not give tax planning advice, you may need to speak to financial/tax advisor.

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Hi

Guidance in relation to the retention of company records can be found in the compliance manual on the GOV.UK website reference CH11400. 

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Hi

Please write to HMRC at the following address so that the company accounting period can be changed before you file a Return.
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom

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Hi

Guidance in relation to this subject can with found within the 'International Manual', reference INTM167000, which is available via GOV.UK.
A claim is normally made at the time of filing the Company Tax Return, no prior permission is required.
The amount of foreign tax allowed against Corporation Tax on any income, cannot exceed the Corporation Tax attributable to that income.
For example if withholding tax had been suffered at 30% and the income in the UK was chargeable at 19%, relief could only be allowed at 19%.
A claim must be made within 4 years from the end of the accounting period in which the tax was paid.
If you failed to make a claim when you submitted your initial Company Tax Return, then you may file an amendment, within the specified time limit.
Where there is a Double Taxation Agreement with the other country, relief  from double taxation is usually achieved by the credit method.
Where relief is not given under an agreement, the UK gives credit unilaterally to UK residents.  

Thank you

Hi

I assume you are using HMRC's online filing software. If so no entry is required for dividends in any part of the software. 

Thank you

Hi

I assume you are using HMRC's online filing software.
If so, yes put it in AC415 and as you progress to the computations pages of the software you will come across box CP15 "Director's pension" where you can enter the amount of the director's pension only i.e. excluding any other employment costs.

Thank you 

Hi

You will need to use the 'get help' buttons available on every screen (assuming you are using HMRC online filing service) and explain your problem.  
A member of the team will then reply to you.

Thank you