HMRC Admin 19 Response

Hi,

We cannot comment on an employer’s specific arrangements without undertaking a full National Minimum Wage investigation. We can only provide general advice and signpost to guidance. If you require advice relating specifically to working arrangements you have in place or are considering introducing, then please seek independent legal advice.

Salaried hours work requires all the following conditions to apply to a worker:

• they are entitled under their contract to be paid for a set basic number of hours in a year,
• they are entitled under their contract to an annual salary for those basic hours,
• they are not entitled under their contract to any other payment for their basic hours other than the salary, or a performance bonus or salary premium,
• they are paid not more often than weekly and not less often than monthly in equal instalments – for example, monthly, 4-weekly, fortnightly or weekly payments. Alternatively, they can be paid in monthly instalments that vary but add up to the same amount in each quarter.

The general approach for identifying the hours to be treated as worked in each pay reference period for salaried hours workers is to divide the worker’s basic annual hours by the number of payments in the year.

If a salaried hours worker leaves before the end of their contractual year, you may find that they have worked more hours than the basic minimum hours for the part of the year that you employed them. You must pay at least the minimum wage for the excess. 

For more information where a salaried worker leaves before the end of the year, please refer to ‘Calculating salaried workers’ hours – workers leaving’ here:

Calculating salaried workers’ hours - excess hours worked

Thank you.



 

Hi,

The team that deals with missing National Insurance contributions are currently dealing with queries received in May 2023. You will need to wait about 42 weeks from the date that we received your query for you to receive a reply.  

You can contact our National Insurance team to make sure that we have received your letter and they can give you a more accurate date of reply.

National Insurance: general enquiries

Thank you.

Hi Keith,

To apply to pay voluntary National Insurance contributions whilst overseas, please complete and return our CF83 application form after reading our leaflet NI38 ‘Social Security Abroad’. You can find the CF83 here:  

Apply to pay voluntary National Insurance contributions when abroad (CF83)

Before applying to pay voluntary contributions you may wish to check with The Pension Service as to whether if it will be worthwhile for you to pay them. To check this please see here:

Check your State Pension forecast

Thnak you.
 

Hi samwai,

We are unable to advise on your personal circumstances through this forum.

You can find information about registering for self employment here:

Self-employment forms and guidance

Thank you.

 

Hi,

If you are providing electronically supplied services and your business customer is overseas then the supply would normally be outside the scope of VAT. You can see guidance here:

The place of supply rules for services

However if the business customer consumes the services in the UK then under the use and enjoyment rules the place of supply would be deemed to take place in the UK and so UK VAT would need to be added. Please see guidance and examples below:

Use and enjoyment

Thank you.

Hi,

Yes, you would be able to recover 50% of the VAT subject to the normal rules as the other 50% is already blocked to take in to account the private use of the car. You can see the guidance here:

Input tax on leased cars

Introduction to input tax

Thank you.

Hi,

In order to recover VAT as input tax then you would need a valid VAT invoice in the name of the business. Please see the guidance here:

VAT invoices

Records and accounts

Thank you.

Hi,

Please contact our VAT team so we can request a Group Certificate for you, showing each individual member.

VAT: general enquiries

Thank you.