HMRC Admin 5 Response
-
RE: I received a penalty notice but the UTR is not mine
Hi
It could be that a duplicate Self Assessment record has been set up for you.
We will need to access your record to review this for you.
You can contact HMRC by phone or webchat at Self Assessment: general enquiries
Thank you -
RE: Income from savings
Hi
If above the personal allowance then your tax code will be updated to include the taxable element.
Thank you -
RE: Tax due paid but now offered repayment
Hi
As the payment is not due until 31 January 2025 then the payment will show as a credit until closer to the due date and then it will be allocated.
Thank you -
RE: Don't receive state pension only private
Hi cathyk
If you are not old enough to receive the state pension then you do not need to enter a figure in the state pension box.
If you are still having issues then you can contact HMRC for assistance Self Assessment: general enquiries
Thank you -
RE: Marriage allowance
Hi mayc cheung
If the claim was made in July 2023 then the tax code show have been amended by now.
Your husband would need to contact HMRC to review his code Income Tax: general enquiries
Thank you
-
RE: Repayment Pending 12 months
Hi jackjosh9 Mcgowan
I am sorry there has been a delay in completing the security checks. As it is a different department that carries out the checks you have done evertthing you can and if the timescale is now May 2024 then we will need to allow that time to complete the checks. If you wish you can contact your local MP if you want to escalate.
Thank you -
RE: Please explain to me the corporation place of management
Hi
The residency of the company is determined by its place of registration and its place of management and control.
Some companies have dual residence as a result. This is a complex area, I suggest you refer to HMRC's International Manual and if necessary, a professional accountant.
Thank you -
RE: Unincorporated Associations - Corporation Tax
Hi
Yes, you will need to write to HMRC Business tax and customs, BX9 1AX and advise the full name and address as well as the accounting period.
Please set out the full details of how you operate and who can enter tournaments and whether you charge an entry fee.
Whether CT is payable will depend on whether you are trading. Information can be found in HMRC's Business Income Manual at BIM20000 onwards. This is available on the GOV.Uk website.
Thank you -
RE: Family Investment Companies
Hi
This is a complex area. Please refer to guidance available on our website at
BIM46435 - Specific deductions: professional fees: capital structure of business
CTM08260 - Corporation Tax: management expenses: capital exclusion - acquisitions and disposals - periods from 1 April 2004 and
BIM46405 - Specific deductions: professional fees: general principles
You may wish to seek advice from a professional accountant.
If, having fully reviewed the guidance you haven’t been able to find the information you need or you are genuinely uncertain about how the legislation applies, you may consider making an application to the Non-Statutory Clearance Service. Guidance on this can also be found on our website at Find out about the Non-Statutory Clearance Service.
Thank you