HMRC Admin 19 Response

Hi,

You need to submit the information on the CGT account and you will then be issued with a reference for payment. You can see guidance here:

Report and pay your Capital Gains Tax

Thank you.

Hi,

You will still declare this as a foreign dividend.

Thank you.

Hi,

The provision and delivery to site of portacabins units would not fall within the scope of CIS.

The process of erecting the portacabins or linking and stacking multiple units together would constitute construction operations. However, as has already been pointed out, they would appear to be part of the same contract from the same supplier and both elements would subsequently be caught under a mixed contract. You can see guidance here:

CISR14030 - The Scheme: construction operations: unusual contracts

Thank you.

Hi,

Employers seeking a refund for a PAYE overpayment need to make a claim, either by contacting the Employer Helpline on 0300 200 3200 or writing to HMRC at the following address:

National Insurance Contributions and Employers Office

HM Revenue and Customs

BX9 1BX

Employers: general enquiries

Thank you.

Hi,

No, a salary sacrifice is not an amount made good, capital contribution, or payment for private use. When an employee sacrifices salary they make a contractual change giving up the right to that salary. So it is employer money and has never been paid to the employee therefore it does not reduce the car benefit charge.

You need to report the higher amount of the amount sacrificed, amount foregone, or the car benefit charge. Unless it is an ultra low emission vehicle which is exempt from the optional renumeration rules where you would just report the car benefit figure. 

Thank you.

Hi,

As this case would need to investigated in more depth by looking at the RTI submissions and checking the YTD and monthly figures you will need to contact our Employers team.

Employers: general enquiries 

Thank you.

Hi,

Please contact our Employers team to discuss. 

Employers: general enquiries

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Hi,

It could be that you have an in year adjustment in your code, this is when you have not paid enough tax in your employment, and we update your tax code to collect this underpayment for the rest of the tax year.

If your employer does not operate this updated code, though, the amount of tax free allowances we have to deduct from your code will rise, as there will be less time to collect your underpayment before the end of the tax year.

If you would like us to check your code, or have any in year adjustment explained in more detail, please contact us:

Self Assessment: general enquiries

Thank you.

Hi,

Yes, the 2% BIK rate for electric vehicles would apply to your car following it's conversion.

Thank you.

Hi

If you are unable to contact our PAYE advisors by webchat, you can call us directly from outside the UK on +44 135 535 9022, or write to us at Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.

Non-UK residents: Income Tax and Capital Gains

Thank you.