HMRC Admin 20 Response

Hi,
Please if possible can you set up a Personal Tax Account to check your national insurance record.
It may be that your National Insurance Contributions have been going to your right National Insurance Number and it has just been printed incorrectly on your payslips and P60s.
You can check your national insurance record on your PTA. Please find the link below to set up a PTA.
Personal tax account: sign in or set up
Alternatively you can call the National Insurance Enquiries Helpline
If you still believe after checking  your PTA contributions have gone to the wrong National Insurance Number please could you send in letter to the address:
Individual Caseworker
PT Operations North East England
HM Revenue & Customs
BX9 1AN 
Please include the following information:
•    your employers name and address
•    your employers PAYE reference number, if known
•    the date you started their employment
•    the right and wrong NINO
•    enclose copies of payslips or P60s for period(s)
Thank you.

Hi,
The new state pension was introduced on 6 April 2016, the main changes where the increase of the number of qualifying years a person needed from 30 years to 35 years.  
The D rate category of NICs (contracted out) was also abolished from this date.  Any contracted out pension deductions prior to this were no longer deemed like for like with A rate contributions.
This would mean anyone who contracted out paid a lower rate of NICs  as they also paid into a company pension. Meaning this may increase the number of qualifying years need to obtain a full UK State Pension entitlement would exceed 35 years.
If your circumstances mean you are no longer going to obtain a full state pension you should contact the DWP for a pension forecast which should also include any Contracted out Pension Equivalent (COPE) amount that may be included in your calculations.
HMRC do not calculate your state pension entitlement more information can be found on the www.gov.uk
Thank you.

Hi,
The timescales for your refund to be processed are different depending on which department will be processing your request.
If you are paying for a period when you were/are living in the EU, that department is currently processing requests received on 29/05/2023, and you
can expect a reply by 13/02/2025.
If you are paying for a period when you were/are living in a country outside of the EU, that department is currently processing requests received on
22/10/2023, and you can expect a reply by 19/09/2024.
These reply dates are estimated and may change.
Thank you.
 

Hi,
Without looking at your National Insurance records and the S041 that has been issued to the Hungarian Authorities, I am unable to provide a specific answer to your query on this forum. Based on the information you have provided, I assume that there are periods shown on the S041 without any insurance or residency periods recorded.
If that is the case, and you are able to provide proof of residency, you can ask the Hungarian authorities to request another SO41 for those missing periods.
You can also request form CA9110 from HMRC which will provide you with a record of your Insurance and residence periods in the UK, you can show this to the Hungarian Authorities to support your case.
You can apply for a CA9110 by completing form CA3916 which can be found here - Get a PDU1 certificate or a National Insurance contributions statement
Please make sure you attach a covering letter stating that you are requesting a CA9110 and not a U1 or Statement.
If you have any further queries relating to this, you can contact the National Insurance helpline on 0300 200 2500. Lines are open from 8am to 6pm, Monday to Friday.
Thank you.

Hi,
Because you appear to intend trading soon, and as we've already created a Company Tax record, you don't need to specifically tell us when you actually start trading. 
The Company tax record will have the date of incorporation as the start date, if you don't start trading for some time then it might be worth telling us that from incorporation date to X date you weren't trading so we can note that particular period as dormant.
However, if you intend trading soon (after website & bank sorted) then it might be as well to leave the start date as the incorporation date and complete the first Company tax return for the first twelve-month period but just include income from the date the activity started (ignoring the non-activity period).
You can register for a Government Gateway account now, but you won't need to complete the first company tax return until after the first accounting period has ended.
This is usually twelve-months from the start date, you then have twelve-months following that to file the return.     
Thank you.

Hi,
Grant income is generally taxable, the same as any other income and is recorded in the Profit & Loss account.
However, you may not pay tax on this income as it will be matched with its intended expenditure, the income and expenditure cancelling one and other out.
Complications arise if the expenditure is not made in the same accounting period the income was received, although the income can be deferred as to when it is spent.
These are complex accountancy procedures and you may need to seek professional advice.  Also, some grants are received in relation to non-trading activities and these may be non-taxable. 
Donations are not normally subject to tax where no services are provided in return. However, if for example, advertising rights are provided in return then the "donations" may very well be taxable as trading income. Again, if you aren't able to self-assess the companies liability for corporation tax, you may need to seek professional advice, from for example, an accountant. 
Thank you.

Hi,
Tax loopholes are where the law may not properly provide certainity on the tax treatment which gives individuals and/or companies the opportunity to use ''loopholes'' for the purpose of avoiding tax.  
Our guidance on tax avoidance is covered here: 
Introduction to tax avoidance 
Tax avoidance: detailed information
We can't specifically comment on the circumstances you describe, as to whether these are legal loopholes or tax avoidance schemes 
Thank you.

Hi,
You will need to file a company tax return if you need to pay more than £100 Corporation Tax in a year.
With the rate of tax on interest at 19 per cent, even at the top figure of £400 a year, the tax will be less than £100 meaning you won't need to file a return. 
Thank you.

Hi,
We  will need further information from you to resolve this. Please call the employer helpline on 0300 200 3200.
Thank you. 

Hi,
We would need to look into your records, please call the Employer Helpline on 0300 200 3200 to discuss further.
Thank you.