HMRC Admin 19 Response
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RE: Compulsory bonuses and Salary Sacrificing
Hi,
Where a salary sacrifice is in place, the worker no longer has entitlement to that amount of pay under their contract. Therefore, their pay for minimum wage purposes is reduced accordingly.
For more information on salary sacrifice arrangements, please refer to the guidance here:
Salary sacrifice
Most of an annual bonus received in a pay reference period will count towards the minimum wage only in that period. However, a proportion of the bonus can count towards the pay received in the previous pay reference period.
For more information on pay counted during a pay reference period for minimum wage purposes, please refer to the guidance below:
Pay counted during a pay reference period for the purposes of the minimum wage
Thank you.
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RE: Gifts out of surplus income
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: Partnership Name Change
Hi,
The name of the business will only change if the Corporation Tax Department has also been informed of the change and if it has the VAT system should update within 15 working days.
If you have updated Corporation Tax and 15 working days has passed then we will need to complete an internal referral to resolve this. If this is the case, then please contact our VAT team:
VAT: general enquiries
Thank you. -
RE: Land related services
Hi,
The liability of legal fees are are at the standard rate of VAT. As to whether they would be deemed as 'land related services' for place of supply purposes, you would need to consult the guidance below:
VATPOSS07600 - Land-related services: Examples of land-related services
We are unable provide definitive answers on this forum.
Thank you. -
RE: Can i claim input tax on childrens clothing?
Hi,
As you are making taxable supplies at the zero rate then you have a right to treat the VAT incurred as input tax as long as you meet the conditions below:
Introduction to input tax
Thank you. -
RE: Reduced rate VAT on empty Grade 2 renovation
Hi,
You can see the guidance here:
Reduced rating the conversion of premises to a different residential use
The building contractor would need to be satisfied that it has not been used as a dwelling and in most situations this would be obvious and would not require evidence.
Thank you. -
RE: VAT on Companies House filing fees
Hi,
You would need to qaulify that with Companies House.
Thank you. -
RE: VAT on digital sales to non UK countries and Uk
Hi,
If the platform are responsible for accounting for the VAT, then you will not need to charge VAT to your UK customers or customers in the USA.
Thank you. -
RE: Estate administrator buy the another house separate from the admin estate
Hi cleverhon,
Please contact the Stamp Duty Land Tax team for advice.
Stamp Duty Land Tax
Thank you. -
RE: Child approaching 16 has not received NI number
Hi,
You will need to contact our National Insurance team for advice:
National Insurance: general enquiries
Thank you.