Nigel Hoare Hoare
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Basic PAYE Tools - query with Employer [secondary] NIC calculation
Dear HMRC, I use Basic PAYE tools. All of my Payslips for the current Tax Year [24/25] , show NI letter : "A" . My monthly Salary is £1,048. And £1,048 shows on my payslips accordingly. The Employer [secondary] NIC deduction is £zero . How can this be, as the Secondary threshold for this Tax Year is £758 . Regards, Nigel Wilkes -
VAT on Construction Electrical Appliances
Dear HMRC.. VAT notice 708 , Copied from paragraph 12.2 "this means that you cannot reclaim input tax on items such as carpets, most fitted furniture, and most ‘incorporated’ gas and electrical appliances." If an electrical appliance is simply plugged in to a normal plug socket, presumably it is not "incorporated" into the Building. I am referring to a conventional fridge/freezer, which is not "hard wired in", and not "plumbed in" . At paragraph 13.3 the meaning of "incorporated" , in this context, is provided. Can we as the Developer [who will be selling newly constructed dwellings to the final occupant], claim input tax on the fridge/freezers, which are not "incorporated" into the building ? -
needing to access previous submitted CT600 Corp Tax Returns
Hi HMRC... Is there a way to access previously submitted CT600's for recent years.. from my online HMRC account?