HMRC Admin 17
Joined: 1/20/2021
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RE : Council tax & letting my home whilst I'm on holiday
Hi,
Thank you for your question,
We are unable to comment on council tax conditions you will need to contact your local council .
IF the Income is less than £1000 PA then it would be covered by Property income allowance :
www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income .
If it only rooms being let not the whole property you may wish to look at :
www.gov.uk/rent-room-in-your-home .
Thank you -
RE: Rental income transfer to wife
Hi ,
Thank you for your question you will need to draw up a deed of trust to transfer the beneficial inteerest to your wife .
The residential finance cost relief can also be covered under the deed of trust .
Thank you . -
RE: HMRC has incorrectly marked employee as Leaving at end of last tax year
Hi ,
Please contact Personal Tax on 0300 200 3300 to discuss your employments
held on your personal record with HMRC.
Thank you . -
RE: Employment Allowance - Director Resigns
Hi ,
Where a company only has directors on the payroll, to be eligible to claim EA more than 1 director has to be earing above the secondary threshold as per NIM06545 - Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies
- HMRC internal manual - GOV.UK (www.gov.uk)
As per your initial enquiry you advised there were 2 directors so both need to be earning above the secondary threshold for the company to be eligible to claim EA, providing the other eligibility criteria are met.
If the circumstances are that the 2nd director has resigned during the tax year and has become an employee and earns above the secondary threshold then as per NIM06545 - Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies - HMRC internal manual - GOV.UK (www.gov.uk) the additional employee test has been met so the company would be able to claim EA providing the other eligibility criteria are met.
Thank you . -
RE: Payrolling P11d benefits for a director who receives no pay (but is 'on hold' on payroll)
Hi ,
If you wish to payroll the benefits these would go through payroll and be marked as such, if you have them
set as something on your software which prevents you running the payroll for them you may need to speak to the software provider re this .
Thank you . -
RE: Employment Allowance - Director Resigns
Hi ,
Unfortunately we wouldnt be able to advise on this and this would be giving tax advice which HMRC does not do.
If the criteria is met then you would not be able to claim EA.
Thank you . -
RE : DEA deductions using Basic PAYE Tools
Hi ,
This would not be reported on Basic PAYE Tools as it is a net pay deduction and not something that needs to be reported to HMRC.
If you use Basic PAYE Tools to generate your employees' payslips then you can add the details of the deduction
under "Payslip details" on the "add employee payment" page .
Thank you -
RE : P11d through Gateway 500 employee cap
Hi ,
The cap applies to the employee list as this is what is used to generate the P11Ds for the employees.
You should be able to remove any employees from the list that have left your employment or no longer require to have a P11D filed for them.
If you have any difficulties in doing this please contact HMRC's Online Service Helpdesk on 0300 200 3600 .
Thank you -
RE: Relocation expenses timing
Hi ,
To be classed as a qualifying costs, the costs have to be paid before the end of the tax year that’s
after the one in which the employee started their job.
If these are paid in 2024/25 it would become a non-qualifying cost and therefore a reportable taxable benefit.
Further information can be found at :
www.gov.uk/expenses-and-benefits-relocation/whats-exempt .
Thank you .
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RE: Employee overpaid over a number of years
Hi ,
When working out a net overpayment, you will need to work out the net pay the employee should have received at the time of the overpayment (using the correct tax and NI rates) and subtract this from the net pay they actually received in error.
Once the employee has agreed to pay the net overpayment back to the employer, then you can amend the previous payroll submissions.
You can find guidance on overpayment of wages in the CWG2, section 1.19 here:
www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2023-to-2024-employer-further-guide-to-paye-and-national-insurance-contributions .
Thank you .