HMRC Admin 32 Response

Hi,

The employer would pay back the underpayment ie against your record, it is then between you and the employer how or if they reclaim the money from yourself. Because the employer would have alrready paid this money to HMRC, we do not get involved in how they recover the funds.

Thank you.

Hi Cristiana,

This could be tax refund being processed through the payroll, please contact our employers team to discuss in more detail.

Employers: general enquiries

Thank you.

Hi,

You will need to contact our Employers team to discuss this is in more detail.

Employers: general enquiries

Thank you.

Hi,

HMRC doesnt recognise exgratia as a term as it is a catch all for alot of different types of payments. The 30,000 is in relation to termination payments.

The specific legislation regarding termination payments can be found at:

Income Tax (Earnings and Pensions) Act 2003

Thank you.

Hi,

A P45 must have a leaving date. You do not need an NI number to report payroll so you wouldnt need one on a P45.

For the final one I would use the starter declaration as the tax, and income may be different as their year to date may include current employment.

Thank you.

Hi,

Please see link below to establish if the home is the permanent workplace, if this is and the edbinburgh office is a temporary workplace they may be exempt from reporting for the travel to and from the edinburgh office.

Ordinary commuting and private travel (490: Chapter 3)

Thank you.

Hi,

If at any point during the tax year you at eligible then you would send an EPS to state such. If this changes throughout the year you would still be eligible.

Thank you.

Hi,

The interest would be declared in a tax return relating to the tax year that the interest arises. The date you quote would be for a 2023 to 2024 tax return which will become available after 6 April 2024.

Thank you.

Hi,

The traditional method of accounting uses the arising basis, which is when the income and expenditure arises, not when it is paid in or out. You if that method results in the figures provided, then you would not need to declare in a Self Assessment Tax return.

Thank you.

Hi,

A certificate of residence, issued by HMRC, does not include a national insurance number or UTR number. This information is included in the supporting letter, which you do not need to give to the overseas tax authority.

Thank you.