HMRC Admin 25 Response
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RE:Subletting a room to Employee
Hi Payroll Natoora,
This is a fairly complex query and we would need to ask several follow up questions, can you please call the Employer Helpline and discuss this. Telephone number 0300 200 3200.
Employers: general enquiries
Thank you. -
RE:What happens when you exceed 60K limit in pension
Hi S Gupta,
You cannot backdate the pension payment, you bring forward any unused allowances.
Please see guidance here:
Check if you have unused annual allowances on your pension savings
Thank you. -
RE:CPC for returned parts for repair, from USA
Hi Alice Birch,
It is out of our remit to provide specific procedure codes, please refer to below guidance to locate appropriate codes.
Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Thank you.
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RE: Yet to receive NI number
Hi rebbecanassali,
It can take about 8 weeks to receive your National Insurance Number from the date that you applied for it.
If you have not yet received it please call the National Insurance Number Allocation Helpline on 0800 141 2079 and they will be able to help you.
Thank you.
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RE: Paying CGT after death
Hi L T
It will depend what is stated in the will.
As a starting point it would be for the personal representatives to deal with the estate.
Guidance at TSEM7350 may help.
TSEM7350 - Table of contents; deceased persons: periods of administration
Thank you. -
RE:Tax Credits on Student Accommodation
Hi David Marshall,
You can only make a claim for Child Tax Credit if you already get Working Tax Credit.
You can only claim Child Tax Credit for children you’re responsible for.
You’re usually responsible for a child if:
• they live with you all the time
• they normally live with you and you’re the main carer
• they keep their toys and clothes at your home
• you pay for their meals and give them pocket money
• they live in an EEA country or Switzerland but are financially dependent on you
As your child is in student accommodation, you need to be aware you will not qualify for Child Tax Credits if your child is in advanced education.
The Child Tax Credit Regulations 2002, Regulation 2(1)(a)(b)
A person is receiving advanced education if they are studying a course for the purposes of:
• preparation for a degree
• a diploma of higher education
• a higher national diploma
• a higher national certificate of Edexcel
• a teaching qualification
• any other course which is a standard above what is considered by the Child Tax Credit Regulations to be ‘non-advanced’
For more information on Child Tax Credits:
Child Tax Credit
For more information on the rules for being responsible for a child:
Responsibility for a child
If you do not claim Working Tax Credits already, you may wish to consider your eligibility for Universal Credit instead.
For more information:
Universal Credit
Thank you.
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RE:Overpayment Not being paid back
Hi Adel,
If you've made multiple requests for your repayment but have yet to receive it, there may be something necessarily delaying it's issue.
We may need to confirm that it's you requesting the repayment, for example, or to check some information provided by an employer.
To allow us to check on the progress of your repayment, plesae contact us by webchat or post here:
Income Tax: general enquiries
Thank you. -
RE: Reimbursed expenses
Hi Helen Stephens,
You are right, when your employer provides for your ordinary commuting (by reimbursing the costs, by paying directly for the travel or by providing travel facilities) and this arises from or by reason of the employment, the payment or provision is taxable.
Reimbursements would usually included as gross pay for PAYE purposes, and be reported on form P11D or a Full Payment Submission (FPS) if the employer is registered to payroll benefits.
If they are not payrolling these benefits, enter the amount reimbursed under 'expenses payments received and balancing charges', on the Taxable Benefits and Expenses page for the specific employment.
Thank you. -
RE: Business Millage Claim For Personal Car With A Company Fuel Card.
Hi Steve Morton,
To give you the best advice, we may need some more information regarding your specific claim.
Pease contact us here:
Self Assessment: general enquiries
Thank you, -
RE:Incorrect Employment information - Paying More Taxes than I should
Hi Marilia Tartaglia Marrara,
We are sorry you are having issues.
It would need to be our helpline that can check on this for you:
Income Tax: general enquiries
Thank you.