HMRC Admin 32 Response
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RE: Being taxed on benefits in kind from previous employer even though you became self employed
Hi,
Your employer would usually contact us to update any Benefits in Kind in your code following your departure. As you were employed with them briefly in 2023 to 2024, a small amount of BIK should still have been applied to your code.
We may need to check your record and code to confirm if the correct amendment was made, you can contact our self assessment team below.
Self Assessment: general enquiries
Thank you. -
RE: Can I apply ToR?
Hi,
You can get relief from customs charges due on personal belongings and other goods, when transferring your place of residence to Great Britain (England, Scotland and Wales) or Northern Ireland from outside the EU. More information on below link:
Transfer of residence to the UK
Thank you. -
RE: Deferring customs payments
Hi,
The time limit for submitting a claim for repayment of overpaid duty and VAT and what is required for the claim is covered in below guidance.
How to claim a repayment of import duty and VAT if you've overpaid: When to apply
Thank you. -
RE: GB EORI for companies not established in the European Union.
Hi,
Requirement of EORI if your business is not based in the country you’re moving goods to or from is covered in below guidance.
Get an EORI number
Thank you. -
RE: CDS Export MIBs
Hi,
It depends how trader is submitting the export declaration (Using the online service or third party software).
Find out what you need to do when making a full declaration to send goods from the UK.
Making a full export declaration
If trader is using test environment TDR, they can contact via email below.
TDRcommunications@hmrc.gov.uk
Thank you. -
RE: Importing products overseas for sale in the UK
Hi,
You can choose to register for VAT if your turnover is less than £90,000 (‘voluntary registration’).
When you must register for VAT is covered in below guidance.
Register for VAT
Thank you. -
RE: Glass bought in Murano on holiday
Hi,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
This includes anything new or used that you buy online, buy abroad and send back to the UK or receive as a gift.
Please see below link for more information.
Tax and customs for goods sent from abroad
Thank you. -
RE: Returning to Amazon, Held in customs for 13 days
Hi,
The customer needs to contact the shipper who is handling the customs matter, any documents required will need to be submitted through them and they need to progress chase with customs if the declaration is under customs control.
Thank you. -
RE: Salary Deduction and NMW
Hi,
HMRC cannot comment on an employer’s specific arrangements without undertaking a full National Minimum Wage investigation.
If a worker believes they have not been paid the minimum wage they can contact the Advisory, Conciliation and Arbitration Service (ACAS) via their helpline 0300 123 1100.
A worker can also raise a complaint to HMRC using the following online form:
National Minimum Wage enquiries and complaints
Further information on how deductions and salary sacrifice schemes affect a worker’s pay can be found in the Department for Business and Trade publication ‘Calculating the Minimum Wage’ which is available here:
Calculating the minimum wage
Thank you. -
RE: Obtain A1 Certificate without employer 'sending me abroad'.
Hi,
In order to obtain an A1 the CA3821 and CA3822 needs to be completed. We cannot issue the A1 without first ensuring the company is eligible.
Tell HMRC if you're sending employees to work abroad (CA3821)
Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822)
Thank you.