HMRC Admin 20 Response

Hi Keviniu,

Yes, If the payment relates to overseas income from a past employment you can still treat this under the period for Split Year.

Thank you. 

Hi Andrew Shaw,

As long as the critera are met for the installation of energy saving materials then the materials and the installationn can be zero rated by both the contractor and the sub contractor, please see the information below:

2. Installations of energy-saving materials

If the installation is carried out In Northern Ireland please see the situation for subcontractors: sec 2.5

2. Installations of energy-saving materials 2.1 Reduced-rated and zero-rated installations

Thank you.