HMRC Admin 19 Response
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RE: Disclosure - Breakdown of Figures Form - Completion of Data
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RE: P11D Reporting
Hi,
The benefit should be reported when it is incurred by the employer, therefore in this case on the 2022/23 P11D.
Thank you. -
RE: PAYE registrtaion delays
Hi,
You will need to contact our Employer team to pursue this.
Employers: general enquiries
Thank you. -
RE: Start of Mat leave
Hi,
The latest maternity leave can start is the day after the child in born. You do not need any proof of when the child inborn. Ypu can see guidance here:
Statutory Maternity Pay and Leave: employer guide
Thank you. -
RE: Letter of Confirmation of Residence (Rejected by Portugal Authorities)
Hi,
Please send the letter to HM Revenue and Customs, BX9 1AS, so that we can send it to the specialist team who deal with rejection of letters of confirmation of residence and certificates of residence.
Thank you. -
RE: Tax on dividends not received
Hi,
The guidanceat CTM15205 advises "A dividend is not paid, and there is no distribution, unless and until the shareholder receives money or the distribution is otherwise unreservedly placed at the shareholder’s disposal, for instance by being credited to a loan account on which the shareholder has power to draw".
CTM15205 - Distributions: general: dividends, distributions and company law
If you have not received anything, then there is no dividend to declare.
Thank you. -
RE: Do I need to file self assessment tax return
Hi,
Yes, a tax return will be required so that you can declare that you were not resident in the 2022 to 202323 tax year.
Thank you. -
RE: Bank Interest
Hi,
Under the terms of Self Assessment, HMRC does not provide an official exchange rate that you must use. The onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. HMRC does list average monthly rates, average annual rates and two spot rates, which can be found here:
Exchange rates from HMRC in CSV and XML format
Thank you.