HMRC Admin 20
Hi Tom Bradbury,
If you have established that the IR35 legislation does not apply to this engagement, then you are not required to deduct the tax and NI contributions.
You should pay the company the gross invoice amount, they are then responsible for declaring what they decide to do with this.
You can use HMRC's 'Check employment status for tax' tool to help determine whether the rules apply or not.
Hi Tobias GO,
We are seeking advice from Tax Treaty team.
This has been referred to the country lead who is looking into this.
Hi mil mil,
You will need to check your details match with those the tax office hold.
You can call the tax office to do this:
Self Assessment: general enquiries
If they update any of their details you can try again to register after 72hrs of the update .
Boxes 23 onwards only need to be completed if you are UK resident and claiming the remittance basis.
If this is not the case then you do not need to enter any information in these sections.
Guidances notes on this can be found here
Residence, remittance basis etc (Self Assessment SA109)
You would still complete boxes 18/19, boxes 20-22 are only for income which potentially will be doubly taxed.
These pages as suggested can only be completed online through third party software as HMRC software does not have this section.
You can complete a paper copy of the return instead or purchase third party software
Self Assessment commercial software suppliers
Deadlines for self assement filing can be found here
Self Assessment tax returns
Yes this would be classed as a gratutity as would the switch reward.
Yes you would still need to file on the grounds that you have foreign income.
You would need to speak to the inheritance tax team regarding this. They can be contacted here:
Inheritance Tax: general enquiries
Hi Danila94 Danila,
Its possible you have more than one online account, the UTR can only be accessed through one account, for help go to:
Technical support with HMRC online services
If you are unable to cash the cheque you would need to contact us to nominate someone to receive the cheque on your behalf.