HMRC Admin 32 Response

Hi twissticles,

In order for a workplace nursery to be exemp from reporting as long as the following apply:

• have the appropriate registrations and approvals
• be available to all your employees
• provide childcare for your employees’ children, or children they have parental responsibility for
• provide childcare up to the maximum age its registration and approval allows for.                  

If all of these criteria points are satisfied then the cost of the place at the workplace nursery meets the exemption and is not reportable or liable for any tax or NI deductions.

Thank you.

Hi,

Reimbursements are not what is meant by payrolling benefits in kind. Reimbursements when taxable are generally added to the payroll as cash payments so are subject to tax and national insurance via the payroll.  Where as payrolling a benefit in kind is when something would normally be taxed via the P11D but instead you add a notional payment to the payroll to account for that tax. Your example is a reimbursement. As your reimbursement is essentially a cash payment this is not reportable on the P11D. 

Thank you.

Hi Rob,

As you have provided a benefit, this should be reported on P11D, you may still incur a penalty for late filing.

Thank you.

Hi,

There will be slight rounding differences which will catch up with itself in future months.

Thank you.

Hi,

Yes. As you are resident in Switzerland and have a UK SIPP. You can claim a NT tax code by submitting a validated DT individual UK/switzerland form.

Double Taxation: UK-Switzerland (Form Switzerland-Individual)

Article 18(2) covers lumps sums and advises they are taxable only in the UK.

Thank you.

Hi,

You should be able to register for 2023 to 2024 online at:

Register if you're self-employed

If you are unable to register online, you can fill in the online form, print it and post it to HMRC. 

National Insurance Contributions and Employer Office Self-employment and Self Assessment Registrations Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ.

Thank you.

Hi,

The pensions would remain taxable in the UK, regardless of which account the pensions were paid into. 

Thank you.

Hi,

Calculating the CGT by using the first of the two proposed methods would be quite acceptable.

Thank you.

Hi,

For self assessment purposes, HMRC does not impose on an individual, how they should convert an overseas currency to pounds sterling. For your convenience, you can use the the various customs and vat table of exchange rates, which can be found below or from other sources, such as the London stock exchange or the rates published in a newspaper etc.

Exchange rates from HMRC in CSV and XML format

Thank you.

Hi,

Please have a look at the guidance on the remittance basis at RDR1.

Residence, domicile and the remittance basis: RDR1

If you choose to use the remittance basis, then you will need to register for self assessment, and submit SA100 & SA109, plus any other relevant supplementary pages. A tax return for 2023 to 2024 is only available after 5 April 2024.  

You can register for a Self Assessment Tax Return at:

Check how to register for Self Assessment

Thank you.