HMRC Admin 20

Hi dmitriy,

The letter we issue advising a Company of their UTR, is served at the Registered Office address of the company.
Please ensure you have the correct information for the Registered Office on Companies House, as this is the address HMRC are required, by law, to use on the serving of official correspondence. 

Thank you.

Hi CT88,

You can pay dividends in any currency that you choose, but they must be reported in your return in UK sterling, with the Exchange rate being the HMRC monthly rate at the time the dividends are actually paid.

Thank you.

Hi Paul Williams,

As long as the figures in the CT return and computations are in Sterling you can use the online filing system, accounts can be completed in any currency, but it would be good practice to show the original US figures and the Exchange rate used to convert to sterling as a seperate PDF attachment.
More info can be found at:
 CFM64000 - Foreign exchange: accounts drawn up in a foreign currency: Contents 

Thank you.

 

Hi Atkins,

HMRC do not serve "Late filing penalty notices" to a Company that is dissolved.
You may wish to check that your old company is detailed as "dissolved" at Companies House.
If it is not dissolved at Companies House, we will still hold our record as "live".
I suggest you write to us at:

Coprporation Tax Services,  
H M Revenue & Customs,
BX9 1AX,
United Kingdon.      
                                           
Please provide the Company Registration Number (CRN) for each of your companys, with details of when the old company stopped trading. 

Thank you.

Hi KM,

This is not the case. The fact that the customer has chosen to pay in full or advance does not change the date when the obligation to pay becomes unconditional. That will legally still be the date of delivery.
In the circumstances quoted, the contract to purchase is not actually complete until the item purchased is delivered to the purchaser, so until that happens, the item is not owned by the purchaser.
CA11800 - General: Definitions: When capital expenditure is incurred CAA01/S5

Thank you.

Hi Evexx XX,

Unfortunately, we cannot provide a precise reply to this question, becasue a Director's Loan account is unique to each Director and all the facts relating to the loan are required.
Please refer to our web page Director's loans
or you can write to us with the facts of your case to allow us to provide an accurate response.
You can write to us at  
Corporation Tax Services
H M Revenue & Customs      
BX9 1AX              
United Kingdom

Thank you.

Hi martiniy91,

More information is available on the following link.
PIM2054 - Deductions: interest: restriction for income tax purposes from 2017/18: introduction.

Thank you.

Hi Ronald Adamson,

Please check if you made an entry at the appropriate box ' Residential Property Finance Costs' on the Property page.
The resulting credit should be reflected on your calculation.

Thank you.

Hi Mdc01am,

It is nor clear to me what your specific question is, you have provided a statement without a question.
Hopefully my answer to your previous question will satisfy you.

Thank you.

Hi ray1219,

A form 17 should be sent with supporting evidence. A deed of trust would be sufficient.

Thank you