HMRC Admin 20
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RE: Working remotely in the UK for an Swiss employee as an international master student
Hi Johns Varghese,
As this case is complex can you please contact us on 0300 200 3200 to discuss further.
Generally if you are a UK tax resident then you will pay tax on your earnings from an overseas employer unless you have someting to say you are exempt from this.
Thank you.
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RE: Self paying National Insurance - UK resident, foreign income
Hi MsCrow,
Class 1 National insurance would be paid the way you pay your other liabilites from PAYE reporting.
Class 2 is only applicable to Self Assessment, I would recommend you contact self assessment on 0300 200 3310 to discuss this.
Thank you.
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RE: Self paying National Insurance - UK resident, foreign income
Hi MsCrow,
This can be done by setting up a DCNI scheme which will allow you to deduct and pay NI in the UK, to set this up please contact us on 0300 200 3200.
Please note it may not be appropriate to use this type of the scheme for a EU country following the changes from the UK withdrawal from the EU, you may have to speak to the national insurance helpline re this, they can be reached on 0300 200 3500.
Thank you. -
RE: Person employed on trial with a view to going permanent
Hi
If you paid them then yes this would need to go through payroll as it is employment income.
Thank you. -
RE: Overseas Remote employee for a UK based employer
Hi mlb74 Buscaglia,
Please visit CWG2: further guide to PAYE and National Insurance contributions
2023 to 2024: Employer further guide to PAYE and National Insurance contributions sections 4.5 and 4.6 for information on this.
Thank you.
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RE: Final accounts to HMRC for Ltd
Hi Laura,
The company is required to submit full statutory accounts and computations with a CT600 return until the date of cessation.
Once the company has ceased trading please contact us to update the record.
Thank you. -
RE: Allowable expenses for personal car used for business use
Hi ItsBeenOneOfThemDays,
Please review guidance below regarding allowances available for your personal vehicle:
HS252 Capital allowances and balancing charges 2023
Claim tax relief for your job expenses
if you require further advice on this matter, please seek professional help through a financial advisor or accountant.
Thank you.
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RE: S455 tax
Hi QQask,
Please see the below guidance regarding what constitutes a participator and the application of s455 tax:
CTM61500 - Close companies: loans to participators and arrangements conferring benefit on participator:
if you require further advice on this matter, please seek professional help through a financial advisor or accountant.
Thank you. -
RE: Cost of printing textbooks
Hi Liz,
Please see the below guidance regarding general and specific deductions:
BIM40000 - Measuring the profits (specific rules & practices) - receipts & deductions: contents
if you require further advice on this matter, please seek professional help through a financial advisor or accountant.
Thank you. -
RE: Health Cash Plan for small LTD company
Hi silvnic,
In general, a UK company can deduct the cost of providing health insurance for their employees as a business expense, which can be offset against their profits for tax purposes.
The cost of the premium is declared to HMRC on a form P11D, which is a statement of the employee’s untaxed benefits.
Further guidance can be found at Tax on company benefits.
Thank you.