HMRC Admin 25 Response

Hi terrier24,
You need to ensure that you have given an end date on the self employment page so that your record can be closed.
There is also a section on the tax return to reduce the payments on account and you enter the figure you want them reduced too.
Reduce your payments on account
Thank you. 
 

Hi maych,
Please refer to guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. 

Hi BobJ79,
Payments made by you into an IRA, are made after tax relief is given to you, by the employer.
Payments from this pension are taxable in the USA.
HMRC does not recognise IRA schemes as pensions or self invested pension plans (SIPPs), so for UK residents, you are taxed as income under interest and declared as foreign interest on a tax return (SA106).
There is no US taxation if the pension is subject and liable to UK tax.
If US tax is withheld, then you, should seek a refund of this tax (file a form 1040NR).
HMRC will not give a credit for this tax against any UK tax charged on this income.
Article 18 does not apply to IRAs.
Thank you. 
 

Hi Annie-Lee Cox,
You can either refund actual costs or use a benchmark rate, you can't use both methods on a single transaction type.
So as you are already using a benchmark rate for subsistence, yes the food element of these vouchers woud already be covered by that and would therefore not also be reimbursed as actual costs.
Exactly how you determine that is not something we can advise on.
You may also wish to consider depending on your circumstances the industry scale rate for lorry drivers overnight subsistence.
Please see EIM66205 for further information:
EIM66205 - Tax treatment of lorry drivers: employer guidance: scale rate payments to drivers
For VAT related questions you would need to contact VAT helpline.
Please see here for contact details:
VAT: general enquiries
Thank you. 

 

Hi DavidCheung89,
Currency other than sterling is a chargeable asset and its disposal can give rise to a chargeable gain or an allowable loss.
Please have a look at the guidance here CG78300 onwards:
CG78300 - Foreign currency: introduction.
Thank you. 

Hi Marcin Marczewski,
Please tailor your tax return to include all your income from PAYE and self employment, any refund due will be calculated from the amounts provided. 
Please see guidance here:
How do I tailor my Self Assessment tax return?
Thank you. 
 

Hi Ross Mcwalter,
To review/update your tax code you will need to contact HMRC.
Details of the different contact options can be found here:
Income Tax: general enquiries
Thank you. 

Hi SuzL28,
For the earlier tax years you will need to make a subject access request.
For details of how to do this please see guidance here:
Make a subject access request to HMRC
Thank you. 

Hi RICHARD SAYER,
For assistance please see guidance here:
Lasting power of attorney: acting as an attorney
Thank you. 

Hi Maverick,
We are sorry you have been having issued submitting your Self Assessment tax return.
If you have a personal tax account you can check that your information is correct here:
Personal tax account: sign in or set up.
The tax return sent back to you should have a covering letter explaining waht needs to be corrected/included.
If you resubmit the tax return with this information we can process the tax return for you.
Once your tax return has been submitted you can appeal the penalty here:
Appeal a Self Assessment penalty for late filing or late payment.
You can also include a letter with your tax return with your personal details to check they match HMRC records. 
Thank you.