HMRC Admin 19 Response

Hi,

You would need to register to payroll the benefits prior to the start of the tax year you are providing them in. If you have done this then no, you do not need to report on a P11d.

Thank you.

Hi,

You can see guidance here:

Passing work on the way to somewhere else

Thank you.

Hi,

Once an employee is made a leaver the employer would use the 0T tax code, as by that point the employer and HMRC do not know the correct tax code to use. As stated previously, the employee can contact our Income Tax team to check if they have overpaid.

Income Tax: general enquiries

Thank you.

Hi,

As the company holds assets capable of realising income, and, or gains, it cannot be considered dormant.

Thank you.

Hi,

HMRC’s company residence guidance can be found at here:

INTM120000 - Company residence 

A company which is not UK resident by virtue of being incorporated in the UK, the ‘incorporation test’, will only be UK resident if it is centrally managed and controlled (CMC) in the UK, the ‘case law test’. Where the CMC of a company abides is a question of fact. The test looks at where the real top-level management decisions of the company are actually made. 

If the CMC of a company is exercised by directors at board meetings, then where directors attend from will be relevant. For example, if CMC was exercised at board meetings where the majority of directors routinely dialled in from outside the UK, CMC may not be in the UK. HMRC take a holistic view. You can see the guidance below INTM120185 which sets out that HMRC does not believe that a company will necessarily become non-UK resident for UK tax purposes because a few board meetings are held, or some decisions are taken, outside the UK for a short period of time.  

INTM120185

Thank you.

Hi,

You can see guidance here:

Annual Tax on Enveloped Dwellings

 You can also call the ATED general enquiries for advice.

Call HMRC for general enquiries about ATED

Thank you.

Hi Alan Howie,

No, there is no need to submit a copy of the DS01. HMRC will be automatically notified.

Thank you.

Hi,

We are unable to provide tax advice, and, or rulings on specific issues or circumstances. Under Self Assessment it is a matter for the company directors and any tax advisers to arrive at the correct position using available guidance. 

Thank you.

Hi,

If you are converting an existing non residential property in to a single household dwelling, then the work cannot be charged at the zero rate of VAT as a new build is not taking place.

However if the conditions are met below, then 5% VAT can be charged as a qualifying conversion.

Reduced rating the conversion of premises to a different residential use

Claim a VAT refund for a conversion if you're a DIY housebuilder

Thank you.

Hi,

Please contact our VAT team so that we can look at the account and investigate and progress chase the repayment returns.

Thank you.