HMRC Admin 25 Response

Hi marckus hyde,
You would need to contact your employer to discuss how the overpayment of salary will be repaid. 
Thank you. 

Hi Manoj Kapoor,
If above £50K for 2023/24 then a Self Assessment will be due.
If not already registered you can register online here:
Register for Self Assessment if you are not self-employed
The new threshold of £60K is for the 2024/25 tax year onwards. 
Thank you. 

Hi MikeThexton,
For assistance regarding setting up an online account you will need to contact our online helpdesk.
Technical support with HMRC online services.
If your client is unable to set up an online account then once the POA details are submitted they can contact HMRC for assistance.
Income Tax: general enquiries
Thank you. 

Hi mj diamand,
We are sorry if you are having issues resetting your password.
If your unable to self serve online then you will need to contact our online helpdesk:
Technical support with HMRC online services.
There is the option to webchat if you click on the link ask HMRC online. 
Thank you, 

Hi terrywykwong kwong,
If your address has changed then you can update this using your online account:
Personal tax account: sign in or set up
Thank you. 

Hi sallyt46,
There are a number of different ways in which a company may award staff via the means of shares in the company.
One of the most common is a via a Share Incentive Plan (SIP).
The company can directly award its employees the shares rather than applying them indirectly via an option.
Plan shares may be awarded free to employees participating in the plan and may be performance related.
The shares are normally held on behalf of the employee/s via a Trust and are held for 3 years or more.
Normally the cost to the employee for CGT purposes for shares held in this type of plan is the market value (MV) on the date that the shares cease to be subject to the plan and become the employees to hold or sell.
Guidance at CG56495 Share Incentive Plans, refers.
CG56495 - Share Incentive Plan (SIP): employee: CGT
Further guidance on other types of approved  Employee share schemes for CGT purposes can be located within the Capital Gains Manual at CG56400P onwards.
CG56400P - Capital Gains Manual: Shares and Securities: Employee share schemes: Approved employee share schemes and Enterprise Management Incentives: Contents
Thank you.

Hi Ahmed Soliman,
A company is resident in the UK for the purposes of the Taxes Acts if it is incorporated in the UK (with certain exceptions) or the central management and control of its business is in the UK, subject to a double taxation treaty tie-breaker for dual resident companies.
Please refer to guidance available on our website here:
INTM120030 - Company residence: overview
If the company is not resident, you need to consider if it has a Permanent Establishment (PE) in the UK.
The company will have a PE if there is a fixed place of business through which the business of the company is carried on in the UK, or if it has a dependant agent in the UK (CTA 2010/S1141).
See guidance here:
NTM264300 - Non-residents trading in the UK: permanent establishment: domestic and treaty law: permanent establishment definition
The taxation of freelance workers working in another country depends on the tax laws and regulations of the specific country involved. 
As we previously advised this is a complex matter and it is important to consult with a tax professional or accountant who is familiar with international taxation to ensure compliance with the tax laws of both your home country and the country where the income is earned.
Thank you. 
 

Hi Duncan Galloway,
If you are using HMRC’s online filing software, then you will not be able to enter any negative expenditures.
Please use the help button on HMRC’s software and provide screen images of the accounts and computations pages together with any error messages generated so we can look at the  matter further.
You will be able to attach screen shots using the help facility.
If you are using commercial software, then please approach the software provider for help. 
Thank you. 

Hi Rcarde,
Please refer to the UK/Spain double taxation agreement on the gov.uk website at:
2014 UK-Spain Double Taxation Convention
There is also information in HMRC’s Double Taxation Manual at DT17550PP, weblink here:
DT17550PP - Double Taxation Relief Manual: Guidance by country: Spain: Contents
Thank you. 

Hi Kwok Ching Tsui,
The balance for the 2022/23 Self Assessment was due 31 January 2024.
If the amendment has increased the balance due then this payment would have been due by 31 January 2024 and as now late interest has been charged
You can object to the interest charged in writing to:
HMRC, Self Assessment & PAYE, BX9 1AS UK.
Thank you.