HMRC Admin 2
You can find information on GOV.UK here:
Volunteer placements, rights and expenses
Without knowing the particular type of employee shares your employer provided, I can only provide general advice.
Have a look at our helpsheet which should answer your query:
Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287)
I hope this helps.
The SA108 is the paper version of the online return.
When using the online return you should find the questions under the Capital Gains section similar to the questions on the SA108 (without the actual box numbers). This should allow you to complete online.
Assuming you are making a claim to negligible value relief be sure to state that your disposals are in relation to unlisted shares. This will allow you to claim NVC as the relevant relief when prompted.
Thanks for your question.
If you are using cash basis I will assume that you have already claimed the full business use cost of the van.
Where this is the case you would need to add in as income the amount you received for the sale of the van, proportioning for the business use of the van in the year of sale.
I hope this helps.
In the event of a no deal Exit the majority goods exported to ROI from NI will not be subject to any check, controls, or declarations. The only exceptions will be controlled goods such as goods subject to licence and excise goods (such as alcohol, tobacco, and oils). These will require an export declaration.
The UK arrangement are unilateral. You may wish to consult the Irish Revenue authority about their customs procedures and tariffs.
The follow links to guidance may prove useful:
Customs procedures for moving goods between Ireland and Northern Ireland in a no-deal Brexit
Moving excise goods from Northern Ireland to Ireland in a no-deal Brexit
We import 'Standard Goods' from the EU. We use a Polish carrier, but I will be appointing a Freight Forwarder to handle our customs clearance. I have an EORI no., and an STP authorisation no. I am applying for deferment of duties on form C1200B, with Direct Debit form C1202.
Do I need to apply for C1207N 'Standing Authority for Agents to the Central Deferment Office' please?
C1207N is the standard form for authorising your agent. Further guidance can be found in our public notice 101.:
Notice 101: deferring duty, VAT and other charges
Form C1207N can be accessed and completed here:
Standing authority for agent/freight forwarders to defer payment against importer's DAN
We send our Sales Rep over to our customer in Southern Ireland and sometimes they will take equipment that we have fixed for them in the UK. On their return they may also bring back items from Ireland that need to be repaired again in the UK.
We process and repair instrumentation, control and test equipment.
What do we need to start doing after a No-Deal Brexit with regards paperwork etc for this to continue to happen?
Should be become an authorised consignor?
In the event of a no-deal Brexit, goods moving directly from the GB mainland to the ROI and back will require customs import and export declarations. The exception is goods moving between ROI and N. Ireland where there would be no customs checks and infrastructure on the Irish land boundary.
In the short term most goods imported into the UK from EU member states would not be subject to customs duty. This is however a unilateral arrangement. The inquirer may wish to consult the Irish Revenue authorities about their customs procedures.
You would benefit from declaring the goods to the inward processing procedure (IP). Under this procedure goods may be imported to the UK, processed, and re-exported with any customs duty and VAT being suspended.
If there are few IP imports then the actual declaration may be the authorisation. For more frequent imports an application for an IP authorisation should be made. In both case a ‘bill of discharge (return in effect) will have to be submitted to HMRC.
The procedure is covered in public notice 3001:
Customs special procedures for the Union Customs Code (Notice 3001)
Yes, if you have completed your returns online then you can go back in and amend your 2017/18 return to remove the incorrect entries.
You can also still amend 2018/19 if you have already submitted this.
For the earlier year 2016/17 you will have to write in to HMRC to make your amendment under overpayment relief.
I have given you the link to the guidance on GOV.UK which explains what you need to do here:
Self Assessment tax returns
If you have a similiar issue, we would recommend to contact our VAT Online Helpdesk:
Get help using VAT online services
I hope this helps.
If you supply services then you should read through VAT notice 741a to determine where the place of supply of your services is, to help determine the VAT liability.
If you are still not sure then you should contact the VAT Helpline:
VAT: general enquiries