HMRC Admin 19 Response

Hi Saz Mo,

Some of the information provided on your return may be incorrect or require clarification. To confirm the reason for the delay in processing your return you will need to contact our Self Assessment team.

Self Assessment: general enquiries

Thank you.

Hi,

You can see guidance here:

Tax on foreign income

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Hi,

You can see guidance here:

Enterprise Investment Scheme – Income Tax relief (Self Assessment helpsheet HS341)

You can chase up the original claim by contacting our Income Tax team.

Income Tax: general enquiries

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Hi,

You can see guidance here:

Set up as a sole trader

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Hi,

You may need to pay tax depending on your other income. However, you do need to declare it on a tax return and this will then show if further tax is due.

Thank you.

Hi,

You can see guidance here:

Tax on your UK income if you live abroad

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Hi,

Your wife is correct, in terms of her bank interest, in addition to the starters rate for savings of £5000, she would also be entitled to the £1000 Personal Savings Allowance, as well as any unused Personal Allowances.

To confirm why her tax code has been reduced for both years, we would need to review her record and so she will need to contact our Income Tax team.

Income Tax: general enquiries 

Thank you.
 

Hi,

When engaging a subcontractor normal CIS rules apply. You will verify the subcontractor and make the deduction at the rate notified. If the subcontractor cannot be verified then tax at 30% should be deducted.  

The Construction Domestic Reverse Charge (DRC) applies to specified services when they are supplied from one VAT registered business to another, and when the recipient of the supplies is a CIS registered contractor or deemed contractor.

From our understanding of your query, CIS registered subcontractors (A) are making supplies to this customer who is a CIS registered contractor (B), who are then making onward supplies to the non-CIS registered customer (C).

When A makes a supply to B, assuming the work comes under CIS, see the guidance below at CISR14600, is not a supply of staff, see the guidance below, VAT Reverse Charge Technical Guide, and both businesses are VAT registered, then yes the DRC does apply. But when B makes an onward supply to C, who from the information provided is not under CIS as they do not meet the thresholds, and therefore is not a deemed contractor either, then the DRC does not apply and they must account for VAT as normal. So B is accounting for the input tax and output tax in relation to the supply they receive from A, but also the output tax in relation to the supply they make to C.

CISR14600 - The Scheme: construction operations

VAT domestic reverse charge technical guide

Thank you.
 

Hi,

Please contact our Childcare Service team for advice.

Childcare Service helpline

Thank you.

Hi,

You should be able to submit another EPS with a date after the one you have sent and the EPS will overwrite the previous one.

Thank you.