BellaBoo

Hi, not an Admin but just to add you can only use carry forward if you have used your full allowance for the current year. So you would need to make contributions exceeding £60,000 in order to use the previous years unused allowance. https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm055100#usedup

Hi, not a HMRC admin but if you only work via a company then you are not self employed and should not be including the income of the ltd company on your personal return. Income of the company is recorded on a corporation tax return.

Hi, I'm not HMRC but civil partners and married couples are treated as living together unless they have been separated by court order, by deed of separation or they have separated in circumstances likely to be permanent. So even if you do not own an interest in your civil partner's property, for CGT purposes you are treated as having two residences (but you only own one of them - it is similar to situatuons where you rent out a property you own while living in rented accommodation yourself). As no nomination of a main residen e was made within the 2 years then which is your main residence will depend on the actual facts. That property will be the main residence of both of you (because you're treated as living together as per the above). So if that property is the one you own, your civil partner would be liable to CGT on disposal of their property and vice versa.

Hi, not HMRC but hmrc do in fact use 1 week at the old rate and 51 weeks at the new rate so their computers seemingly can handle it. This manual page also confirms it is 1 week at the old rate and 51 weeks at the new rate under the heading about uprating the state pension. https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye76030

Hi, I'm not a HMRC Admin but your tax code has no place in a self assessment (although if you had an underpayment in your tax code you would need to include the underpayment on the return) so I suspect when you say it is giving 1257L you are actually talking about the personal allowance. The personal allowance is set in law at £12,570 so can never be higher than this (at least until the law is changed). You can sometimes be entitled to tax reliefs, like pension contribution relief or relief for allowable job expenses, but these do not increase your personal allowance. Instead they will reduce your taxable income on your SA. But PAYE can't do that so instead it gives relief by increasing the amount you can earn tax free (giving you a higher tax code like your 1632L). It may be that you have missed off a relief from your SA that you should have claimed, it may be that you didn't claim the relief because you're no longer entitled to it but didn't update HMRC so it was still in your tax code meaning you paid less tax on your PAYE income than you should have.i can help with that unfortunately. But hopefully the info I have given can help make better sense of your SA.

https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2220

Hi, not HMRC Admin but I would say it is a car for capital allowances. There are two tests btw rather than one. It needs to not commonly be used as a private vehicle AND must not be suitable to be used as a private vehicle. It needs to pass both tests to not be a car for capital allowances. This cab be evidenced by the CA page you linked. You see how it says even if a car isn't used as a private vehicle, it is still commonly used as one so is still a car. Similar, a limo with 9 or less passenger seats despite the fact it isn't commonly used is still suitable for use (as a private vehicle) so is still a car. Hope that helps understand the test that must be applied in order to qualify.

@Dale Fletcher Hi, not a HMRC Admin but the transitional rules aren't based on when the vehicle was first registered as a vehicle but when it was first bought or leased by the employer. Just to be clear, the new rules relate to income tax when a vehicle is made available to an employee by reason of their employment. It is motoring law/the DVLA that require imported vehicles to be registered upon arrival. Motoring law has different rules about classification of vehicles and is not affected by the change to the taxation of double cabs as company cars.

Hi, I'm not an Admin but selling one property doesn't mean you have a trade. This is why proceeds from selling property is liable to CGT rather than income tax. A property developer buys and sells properties as a trade but most people buy and sell property as an investment (either to live in or to rent out) and not as a trade.

Hi, I am not an Admin but you are mixing up two different things. PAYE might give a tax free allowance of £12579.12. But self assessment is calculating your income tax. It is not calculating PAYE. Only your employer or pension calculate PAYE. So self assessment doesn't use the tax code allowance of 12579. It uses the personal allowance, which is 12570