HMRC Admin 19 Response
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RE: Directors Dividend payment - HMRC basic PAYE tools
Hi,
You would not report dividend payments through the payroll as they are not treated the same way employment income is. You would pay this and report it through the company accounts and the director would report it through Self Assessment.
Thank you. -
RE: FPSA not applied to employee's tax record
Hi,
If you have sent through figures that do not match our system the employers helpline may be able to raise either a mapping issue which is when 2 or more of our internal systems do not match, or a disputed charge which is when you are disputing the information we hold. This can take some time so the best advice would be for the individual to contact our Income Tax team to advise them the information held is incorrect.
Thank you. -
RE: Wrong postcode on employees P60
Hi,
If you are not able to produce a new P60 you can provide the employee with a letter detailing the information.
Thank you. -
RE: Missing quantity export
Hi,
Unfortunately we are unable to offer advice on invoicing, please see below guidance on how to work out the customs value for Customs Duty, import VAT and trade statistics.
Working out the customs value of your imported goods
The importer in Italy needs to check with their customs to see if they have to pay customs charges on both shipments or not, they can also ask for process of repayment if they are eligible.
Thank you.
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RE: Import customs details
Hi,
To request an amendment or cancellation after clearance of an import declaration, you must notify HMRC using either a voluntary clearance amendment, underpayment, C2001 or repayment of import duty and VAT if you have overpaid, C285. More information can be seen here:
Amend or cancel a Customs Declaration Service import declaration
CHIEF is decommissioned so no imports/exports can be made on it. The information on the status of clearance can be found from either the importer or declarant. HMRC does provide historic data of declarations, please see link guidance below more information:
Request Customs Declaration Service data on imports and exports
You can claim for repayment if you have overpaid import duty and VAT. In some cases you may also be able to claim if you have overpaid excise duty. Please see below link for more information:
How to claim a repayment of import duty and VAT if you've overpaid
Thank you.
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RE: Procedure for going through Customs with approved ToR Reference
Hi,
Moving goods commercially such as a transport company moving goods for a client is different compared to a private individual bringing personal goods. You can see guidance on how to go through customs with TOR relief here:
How to go through customs
Thank you. -
RE: Tax on Money being gifted
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: IHT treatment of joint accounts
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: Pension LTA abolition, Fixed Protection & Carry forward annual allowance.
Hi,
We can only provide general information and guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assesment team or seek professional advice.
Self Assessment: general enquiries
You can also find information in the pension tax manual here:
PTM062701 - Member benefits: pensions: drawdown pension rules applying from 6 April 2015: overview of drawdown pension rules applying from 6 April 2015
Thank you. -
RE: Capita gains tax
Hi,
Yes, as this is not your home. You can see guidance here:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.