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Could you tell me, please, is it okay to send letters via Royal Mail to NE98 1ZZ instead of BX9 1AS? That is, to:
HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
instead of, e.g.:
HM Revenue and Customs
(I would like to be able to send letters to HMRC with a signature on delivery.)
Could you help in regard to the tax year 2020/2021 for the self-assessment (the online form), please?
1. Regarding ‘Underpaid tax included in PAYE coding (Page 1 of 2)’:
The form says ‘Amount of underpaid tax for earlier years included in your tax code for 6 April 2020 to 5 April 2021 (from your PAYE Notice of Coding):’.
(Then, there is some amount.)
It also says ‘Is this figure correct?’
The figure that is shown contains pennies (just an example: £123.45).
However, in my last tax code notice for the tax year 2020/2021 (which contains: ‘This is to tell you your tax code(s) for 6 April 2020 to 5 April 2021’) the amount for ‘Tax you owe (earlier year)’ is like the amount in the self-assessment online but without pennies (i.e. in the example it would be £123.00).
Could you advise me, please, what should I answer to the question ‘Is this figure correct?’ Should I say ‘Yes’ (assuming e.g. that in the tax code notice pennies just were not included, or should I say ‘No’ and enter the amount as in my tax code notice (i.e. without the pennies)?
2. Regarding ‘Underpaid tax included in PAYE coding (Page 2 of 2)’:
The form says ‘Our records show that your 2020 to 2021 PAYE Notice of Coding includes an adjustment for tax underpaid.’;
‘Amount of estimated underpaid tax for 6 April 2020 to 5 April 2021 to be included in your PAYE tax code for 6 April 2021 to 5 April 2022 (from your PAYE Notice of Coding):’;
‘Is this figure correct?’.
In my last tax code notice for the tax year 2020/2021 the amount for ‘Estimated tax you owe (this year)’ is non-zero, however in my last tax code notice for the tax year 2021/2022 there is no section ‘Tax you owe (earlier year)’. My assumption is that the last tax code notice for the tax year 2021/2022 and its absent section ‘Tax you owe (earlier year)’ take priority, and the figure £0.00 is correct. Could you advise me, please, is it the correct assumption?
Could you advise us, please, if an employee was employed by only one employer X in the tax year 2020/2021 but the employee received some taxable payment from another employer Y, which (the payment) was related to the employee’s visa/immigration expenses and which (the payment) was made after the employee’s employment with the employer Y (the employee was employed by the employer Y in the tax year 2019/2020 but not in the tax year 2020/2021):
1. Is it correct to specify only one employment in the self-assessment for that tax year (i.e. the employment with the employer X)?
2. Is it correct to include that taxable payment from the employer Y in the box ‘Taxable lump sums and certain income after the end of your job - excluding redundancy and compensation for loss of your job:’ in the self-assessment?