HMRC Admin 20 Response
-
RE: Minimum wage and holiday pay
Hi Louise C,
When calculating national minimum wage pay, a worker’s total remuneration in a pay reference period is reduced by any payments made for periods of absence from work; for example, when they are sick or on holiday.
Holiday pay should initially be included in the worker’s total remuneration. If the worker takes the holiday, then how this is treated depends on whether the worker is performing salaried hours work, time work, output work or unmeasured work. For more information, please refer to: Calculating the minimum wage Working hours for which the minimum wage must be paid
However, if the worker does not take the holiday, the holiday pay will remain included in the total remuneration and there is no corresponding reduction when calculating National Minimum Wage pay.
Thank you. -
RE: New CF83 form guidance (HMRC 12/23)
Hi NeilBruce60,
I can confirm that you may complete the CF83 application form online if you have had more than one overseas employer.
Thank you. -
RE: Letter Received about Tax Credits Review (TC3MM)
Hi,
HMRC may write to a customer where a particular claim for a single or multiple tax years have not been correctly finalised on system.
In these cases we will write to the customer to ask if the details we hold are correct so that we can make the necessary legal decision.
We may also ask the customer to provide income details to ensure that we have paid the correct entitlement.
Without sight of the letter we are unable to confirm if this is the case.
You therefore do need to call Tax credits: general enquiries so tha your record can be accessed.
Thank you -
RE: Limit for Tax relief on pension contributions: Gross salary or taxable salary?
-
RE: Self Assessment when sole income is outside UK
Hi,
You will also need to show the income under a UK employment page, this allows the income to be included in the calculation.
You only show the income as the tax will be claimed as foreign tax credit relief.
Thank you. -
RE: Paid capital gains tax on a business but didn't get all the money
Hi,
You will need to write in to advise of this so that the charge can be adjusted. - CG14933 - Deferred consideration: ascertainable: claims that consideration is irrecoverable.
this should be sent to
HMRC PAYE & Self Assessment
BX9 1AS
Thank you. -
RE: Personal SIPP contribution for TAX year 2024/25 - Tax relief
Hi,
Relief, where applicable, is given in the tax year the contribution is made. guidance is at Tax on your private pension contributions
Thank you. -
RE: Transfer of Swiss Pension
Hi James,
Please refer to Article 18 of the Double Taxation Treaty - 1977 Switzerland/UK Double Taxation Convention as amended by the 2009 Protocol
Thank you. -
RE: SIPP tax relief
-
RE: Losses available to be carried forward to later years (BOX47)
Hi,
You can only do this if you have no in year gains that the losses can be set against first.
Thank you.