HMRC Admin 25 Response
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RE: Overseas resident can download and print SA100?
Hi
To file a paper return for 22/23 or earlier, you can download and print a return from the National Archive, here
https://www.gov.uk/self-assessment-tax-return-forms.
To request a 23/24 paper return from overseas, call +44 161 931 9070 .
Thank you
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RE: Completing customs clearance request
Hi Hello24,
For any postal imports, customers are usually contacted by Royal Mail, Parcelforce or the courier company if they need to pay any VAT, duty or delivery charges (‘handling fees’) to receive their goods.
They’ll send a bill stating exactly which fees they need to pay.
Customer needs to contact the courier if this is a postal import.
Thank you. -
RE: Alphabet Shares
Hi
This is a tax planning question, for which it would not be appropriate for HMRC to comment upon.
The company’s ‘Shareholders Agreement’. A shareholders’ agreement sets out how a private company should be operated and regulates the various shareholders’ rights and obligations.
You may wish to seek the guidance of an accountant.
Thank you. -
RE: Carry back loss in final year of company
Hi Alan Howie,
Terminal loss relief allows you to carry back any trading losses that occur in the final 12 months of a trade and set them off against profits made in any or all of the 3 years up to the period when you made the loss.
For each year, you can only offset the loss against the profits in that year if your company or organisation was carrying on the same trade at some point in the accounting period or periods that fall in that year.
If the accounting period end date has changed, or any of the earlier accounting periods in that 3 year period are less than 12 months, then you will have to apportion the profit.
The loss can only be offset against that portion of the profits falling within the 3 year period.
Any loss must be offset against the profits of most recent years first, before it can be carried back to earlier years.
Losses must be made in the order they’re made, starting with the earliest.
Please refer to guidance available here:
Corporation Tax: terminal, capital and property income losses
Thank you.
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RE: Own rental property with daughter. I receive full rent. Should she be taxed?
Hi Khalid,
You would be taxed on your share of the rental income.
If you receive all the income as you have 100% share then you are liable for all the tax due.
Thank you.
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RE: First Time Registration to get UTR
Hi Peter,
Choose option 1 - all options will register you for a UTR and Self Assessment (in which you can file your CGT income), but choosing option 1 will also register you for self employment.
Thank you. -
RE: Salary Sacrifice(pension contributions) and NMW
Hi Richard,
NMW does not recognise a difference between Gross and Net pay.
Any deduction from pay, outside of a very specific list of exceptions, is likely to reduce a worker’s pay for minimum wage purposes.
Where a genuine salary sacrifice scheme is in place, the worker no longer has entitlement to that amount of pay under their contract.
As this amount is ‘sacrificed’ by the worker, it reduces their pay and so cannot be used as part of their NMW pay.
If you believe that you have not been paid at least the National Minimum Wage, you can make a complaint to HMRC by visiting
National Minimum Wage enquiries and complaints,
Or by contacting ACAS on 0300 123 1100.
Thank you.
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RE: Child Benefit one more week payment
Hi eagleinlondon,
Enter the amount you actually received.
You may wish to provide the same explanation of this amount in the 'Any Other Information' freetext box at the end of your tax return.
Thank you. -
RE: Paid too much tax but haven't received refund
Hi ROSHETHA,
Unfortunately, you can not request to have your repayment issued to a bank account once you have requested to have it issued as a cheque.
Thank you.
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RE: CWF1
Hi Michael,
You can contact the Self Assessment team on 0300 200 3310 .
Self Assessment: general enquiries
Thank you.