HMRC Admin 25 Response
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RE: Leaving UK 1 week before end of tax year - not working anywhere in that week
Hi EB123,
You can complete the form P85.
You can find that form, and more advice, here:
Tax if you leave the UK to live abroad
Thank you. -
RE: What constitutes as a meal when claiming expenses?
Hi Nerys Williams,
The meal allowance covers any necessary subsistence costs incurred in the course of your journey, up to the agreed values - you can choose what you like, as long as it is within the allowance.
Please note, a deduction is only allowed for subsistence costs which are attributable to your business travel i.e. incurred in the course of your journey which are additional to any costs that you would ordinarily incur if you were not travelling on business.
The expense must be incurred wholly and exclusively in the performance of the duties of the employment - using the allowance to buy a quantity of food that could cover additional meals outwith the scope of your journey would not be permissable.
Thank you. -
RE: Payment of outstanding tax
Hi dudley.williams,
Cheque payments may take up to 8 weeks to process and add to your record, and allocate to your tax code.
If this amount of time has elapsed and you would like us to check your record for your payment, you can contact us by webchat or phone via
Income Tax: enquiries
Thank you.
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RE: Non-domiciled, split year treatment and overseas workday relief
Hi Marco,
The foreign section of the Self Assessment tax return, which on paper is the supplementary page SA106 should be used to declare the foreign income and tax deducted, as well as claim Foreign Tax Credit Relief.
You can find gudiance and notes here:
Self Assessment: Foreign (SA106)
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RE: Requesting a certificate of residence to prevent double taxation - confusing form
Hi CharCol,
The UK / German tax treaty can be found here:
Germany: tax treaties
Article 21 covers 'other income' not dealt with in the foregoing articles.
As there is no article for self employment, you should use this article.
We are only interested in the historical period that the certificate of residence is for (no future dates).
If you were outside of the UK at any time in that period, enter the number of days outside of the UK in that period.
You cannot apply for the cerificate in advance.
HMRC cannot say whether you would be UK resident in the future.
You will need to wait until the period you require the certificate for has passed into history, before you can apply for those dates.
Please provide your best estimate of your foreign self employment turnover for the period the certificate is for.
You can request a certificate with the date it is issued or for a period in the past.
You would only need to choose 'yes' if you want a specific period in the past. eg. 01 January 2022 to 31 December 2024.
Thank you.
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RE: Works subject to CIS
Hi EwaS,
Please see:
CISR14330 - The Scheme: construction operations: index of construction operations
For further guidance of CIS.
If you are still unsure please speak with CIS helpline here:
Construction Industry Scheme: general enquiries -
RE: PAYE settlement agreement
Hi EF,
Please contact our Online Services Helpdesk here:
Technical support with HMRC online services
To discuss further. -
RE: Leaving-the-UK form
Hi Costas,
To help us keep your individual records up to date, please both complete a P85.
You can do so here:
Get your Income Tax right if you're leaving the UK (P85)
Thank you.
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RE: Bonus clawback resulting lower income than tax paid, hence unable to submit
Hi KNB,
Guidance on how to complete your return to claim loss relief and a refund can be found here:
Checking how to claim a tax refund for negative earnings
Under 'How to claim loss relief or a tax refund as an employee'.
If you still experience issues, contact us directly here:
Self Assessment: general enquiries
And we can advise you further.
Thank you. -
RE: Trivial benefit
Hi EF,
Please contact the Employer Services here:
Employers: general enquiries
Who will be able to assist further with this.
Thank you.