HMRC Admin 19 Response

Hi,

The following guidance covers a deduction for commission passed on to customers:    

BIM40670 - Specific receipts: insurance and other commission: deduction for commission passed on to customers

You could use either box 17 or 30 on the SA103, or the online equivalents, if the expenses are allowable.  

You may find it beneficial to read the following guidance which covers the topic of commission:

BIM40650 - Specific receipts: insurance and other commission: contents

Thank you.




 

Hi,

You can see guidance here:

Tax on foreign income

Thank you.

Hi,

A SA108 (2022) can be downloaded here:

Self Assessment: Capital gains summary (SA108)

As you have already submitted your tax return for 2021 to 2022, please send the completed capital gains form, together with a calculation of your gain, to:

HM Revenue and Customs
Self Assessment
BX9 1AS.  

Please ensure that your UTR number is on the form.

Thank you.

Hi,

To change your name with HMRC, you need to inform us as soon as possible. You can do this by completing the online form, which can be found here: 

Tell HMRC about a change to your business

Thank you.

Hi,

You will need to register for Self Assessment, if you have not already done so. 

Register for Self Assessment

You would need to complete SA100, the main tax return, 2022 and SA109, residence, remittance basis, 2022 to claim split year treatement. You will also need to complete any other supplementary pages appropriate to you.  

You can download and print off the tax return here:

Self Assessment tax return forms

Thank you.

Hi,

As a limited company you can only raise an invoice in your name, with your details shown.

If a non registered business are making a supply themselves to a customer then they would need to raise this invoice themselves with their own details shown on the invoice.

Thank you.

Hi,

Closely related services to education are generally exempt as part of the education being provided. However in section 8.1, it does state that the closely related services must be provided by an education provider who is an eligible body for these services to be exempt.

If the closely related services are provided by a non eligible body then they will be standard rated unless there is relief available elsewhere.

Are you an eligible body providing education services?

Thank you.

Hi,

If the supply is deemed a digital supply then please see the guidance below:

https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers#place-of-supply-of-educational-services

If the supply is non digital and is provided by a person over the internet, for example a webinar please see the following guidance:

https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/vatposs08500

Thank you.
 

Hi,

You will need to query this with our Income Tax team.

Income Tax: general enquiries

Thank you.

Hi,

The current timescale for the forms to be reviewed is 4 weeks. If you do not receive anything this week please contact our Income Tax team.

Income Tax: general enquiries

Thank you.