HMRC Admin 20 Response
-
RE: Zero Vat on house renovation insulation
Hi,
If the works meet the conditions in notice 708/6 then please contact the business who installed the energy saving materials.
Please refer them to the guidance you have looked at and if they are satisfied that the conditions have been met then the supplier can raise a credit note
to correct any VAT overcharge they calculate and they would refund this back to you directly.
If the supplier has any questions about this please ask them to call the VAT helpline on 0300 200 3700.
Thank you. -
RE: Obtain A1 Certificate without employer 'sending me abroad'.
Hi KateBrown87,
Initial postings are for a maximum 24 month period, depending on which withdrawal agreement you are covered by this may be the maximum posting period.
This may depend on the agreement between the UK and the country in which you are being sent to.
If you are leaving the UK to live abroad depending on the circumstances you will also need a liability decision.
PT Operations North East England
HM Revenue and Customs,
BX9 1AN
Include the following information:
• their full name
• their National Insurance Number
• their date of birth
• the date they left the UK – if applicable
• their most recent UK address
• their address abroad – if applicable
• the type of work they do
• their company name and address – UK and abroad
• where their contract is held
• how often they work in the UK
• their normal working pattern (the days, weeks or months they regularly work)
This information will assist in our international caseworkers with the correct liability for UK national insurance contributions for you.
Thank you. -
RE: A1 Form
Hi sphr@gh,
Unfortunately we are unable to give a liability decision over the customer forum or telephone you must put this request in writing:
Write to the following address:
PT Operations North East England
HM Revenue and Customs,
BX9 1AN
Include the following information:
• their full name
• their National Insurance Number
• their date of birth
• the date they left the UK – if applicable
• their most recent UK address
• their address abroad – if applicable
• the type of work they do
• their company name and address – UK and abroad
• where their contract is held
• how often they work in the UK
• their normal working pattern (the days, weeks or months they regularly work)
This information will assist in our international caseworkers with the correct liability for UK national insurance contributions for you.
Thank you.
-
RE: National Insurance 0% bands when both Employed and Self-Employed
Hi,
When your tax return is completed your tax and liability for Classes 1, 2 and 4 NICs will be looked at as a whole and any Class 1 NICs that have been paid will be taken into account when calculating the Class 2 and 4 due.
However this will only happen if you have registered to pay Class 2 NICs and this is noted on your NI record.
If you have not done so already, you should register to pay Class 2 NICs as a self employed individual
Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment
Thank you. -
RE: Set up a Self Assessment payment plan
Hi,
Please contact HMRC Setting up a payment plan If you cannot set up a payment plan online
Thank you -
RE: Foreign Termination payment: application of the £30k exemption
Hi,
If you meet the condtions at EIM13700 - Termination payments and benefits: section 401 ITEPA 2003: foreign service: reduction of charge, this can still be claimed.
The foreign employment, whether the relief is due or not, should still be included on a UK employment page in order for the income to be included on your calculation.
You do not show any tax deducted on this page as it is claimed as foreign tax credit relief where appliable.
This then allows the claim for the 30k exemption to be applied, if applicable.
Thank you. -
RE: Registered for SA but made under £1000
Hi,
Yes you can.
Thank you. -
RE: What evidence is required when making a gift as a potentially exempt transfer?
Hi,
It is up to the individual as to how they keep their records, whether on paper, on a spreadsheet or using some another format.
HMRC is allowing the freedom to choose by not stipulating a preset method.
Thank you. -
RE: Carried Interest Loss
Hi, Mark,
You report this in the tax return and it is up to you to keep a record of it to apply it against a future gain.
This does not happen automatically.
Thank you. -
RE: Iht forms
Hi,
This forum does not deal with Inheritance tax and you will therefore need to refer to guidance at:-
How Inheritance Tax works: thresholds, rules and allowances
or telephone the IHT helpline on 0300 123 1072
Thank you.