HMRC Admin 19 Response

Hi,

If it was submitted in February and you have not yet received a reply then you will need to contact our Income Tax team to review.

Income Tax: general enquiries

Thank you.

Hi,

As the JSA ceased during the 2023 to 2024 tax year you will not receive a P60, but, a P45 should have been isssued. If the details are not shown on your online account then you would need contact the JSA department to submt the details to you and HMRC.

Contact Jobcentre Plus

Thank you.

Hi,

Effectively any such grant, with a few exceptions, reduces the qualifying expenditure accordingly. This normally relates to grants received on the purchase of an asset or shortly after, although there is not any specific time limit for receiving the grant that relates to this. The grant is not towards the purchase cost however, it is to scrap the asset and so we think the more relevant instruction here would be at CA23240 which covers disposal events and more specifically CA23250 that gives a list of what disposal amounts need to be brought into account.

CA23240 - PMA: WDA & balancing adjustments: Disposal events

CA23250 - PMA: WDA & balancing adjustments: Disposal values

For 'demolition or destruction' of the asset it says 'net amount received for the asset together with any insurance money received for the demolition or destruction and any other capital compensation. This would seem to cover any payment made for scrappage and so it should be brought in as the disposal value, assuming that was all that was received, in respect of the asset.

Thank you.

Hi,

If the expenditure meets the enhancement expenditure rules as per the following guidance, then yes, they will be allowable.

CG15180 - Expenditure: enhancement expenditure

Thank you.