HMRC Admin 19 Response

Hi standardhomework,

You would need to register for VAT if your UK taxable turnover is over £85000.

If you make supplies of this nature to business overseas then this turnover would be outside the scope of UK VAT. You can see the guidance here:

The place of supply rules for services

Thank you.

Hi,

Please contact the Stamp Duty Land Tax team for advice.

Stamp Duty Land Tax

Thank you

Hi,

Please contact the Stamp Duty Land Tax team for advice.

Stamp Duty Land Tax

Thank you

Hi,

Please contact UK Visas and Immigration for advice.

Contact UK Visas and Immigration

Thank you.

Hi,

You will need to contact the Student Loans Company once you have submitted the return.

Thank you.

Hi,

We have been provided with an updated answer to the above questions:

Overseas pension schemes can take many forms and structures and we are unable to provide generic advice as to whether an employer contribution is taxable as employment income or not. 

Where an employer makes employer pension contributions there are a number of tax provisions that can apply to exempt those contributions being treated as employment income for the individual:

• S307 ITEPA 2003 - provision made by an employee's employer under a registered pension scheme or otherwise for a retirement or death benefit – EIM21800 - Benefits: pension provisions
• S308 ITEPA 2003 - contributions under a registered pension scheme – EIM01570 - Employment income: Registered pension schemes: employer's contributions
• S308A ITEPA 2003 - contributions under a qualifying overseas pension scheme where additional conditions are met – PTM111000 - International: tax relief on contributions to overseas pension schemes: contents

Employer contributions can also fall within Part 7a where there are third party arrangements – EIM45000 - Employment income provided through third parties: overview, general approach: contents

Thank you.


 

Hi,

No, as you have already input the £20,000 maximum allowed.

Thank you

Hi,

No, you do not declare this as there is no Income Tax on cash gifts.

Thank you.