HMRC Admin 19 Response
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RE: Split Apprenticeship Levy allowance across all connected companies
Hi,
Connected companies are treated as each company being an employer in their own right and have to decide at the beginning of the tax year how they wish to divide the allowance and cannot change this during the tax year. At the start of the new year they can review this and make any changes if required for the new tax year.
Employers with mulitple PAYE schemes are not connected companies but the same employer, who have for what ever reason, have had it agreed they can have more than one PAYE scheme for the same company. As it is the same employer they are permitted to make a change to the divide at the end of the tax year.
Thank you. -
RE; SMP with bonus spread past 6 weeks
Hi,
Whatever you have calculated as the statutory amount must be paid at the time its due. There are situations where an employer may pay the full amount at once but we do not beleive those situtations apply.
Thank you. -
RE: Payrolling P11d benefits for a director who receives no pay (but is 'on hold' on payroll)
Hi,
You can only payroll benefits if the individual is being paid and as you point out, when this becomes mandatory you will have people who do not receive a salary from which to make the deductions.
As we do not have all the guidance for the 2025 to 2026 changes, please review gov.uk and the employer bulletins for updates.
Thank you. -
RE: P11d through Gateway 500 employee cap
Hi,
We are sorry if you are having issues with this system. You will need to contact our online services team again to report this so they can escalate this.
Technical support with HMRC online services
Thank you. -
RE: Company van replaced with a company car whilst being repaired - taxation implications
Hi,
As the vehicle is not comparable to the van, then these must be treated seperately and follow the company car legislation even if they have not voluntarily entered into a company car agreement.
Thank you. -
RE: Don't understand my state pension forecast
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RE: Inheritance tax payment when overdue
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: First time buyer definition
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RE: Stamp duty on gifted property
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RE: Form CF83 processing - paying Class 3 contributions
Hi,
We are sorry for the delay in processing your CF83 application form, we can confirm that you will not be penalised in any way because of our delays.
If you are working, and, or living in a country in the EU then you should have received a reply by now. Please contact our National Insurance team so they can check your CF83 application form and send you a copy of any reply.
National Insurance: general enquiries
If, however, you are working, and, or living in a country outside of the EU, then our International Team are dealing with queries received in March 2023 so there will, unfortunately, be a further delay before you could expect a reply.
Thank you.