HMRC Admin 25 Response

Hi S Fawcett,
If you have already paid UK tax on the dividends, then there is no further tax to pay when transferring the capital to the UK.
Thank you. 

Hi Jeremy Matheson,
Please contact HMRC online Service Helpdesk on 0300 200 3600 who can assit you with this.
Thank you. 

Hi Olimacky,
If you do not have a P45 then you can fill in a new starter checklist with your new employer and then you can contact personal tax to request a updated tax code be issued once you are showing as an employee.
As stated previously we would advise you to direct your question to the Personal tax office which can be reached on 0300 200 3300.
Thank you. 

Hi Jane Bartlett,
To qualify as a trivial benefit it needs to meet the following criteria: 
-it cost you £50 or less to provide
-it isn’t cash or a cash voucher
-it isn’t a reward for their work or performance
-it isn’t in the terms of their contract
If you are providing two £50 vouchers this is does not meet the £50 or less cost criteria so would be classed as a taxable benefit. 
Further information can be found at:
EIM21864 - Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
EIM21865 - Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
With regards to the meals you would need to look at the cost per employee.
If this is less than £50 for ALL meals provided then it could be classed as a trivial benefit, if it is more then it is a taxable benefit for the employees.
You cannot treat each meal as a separate trivial benefit.
Thank you. 
 

Hi Den Green,
We are sorry can you specify which part of the agent update you are referring to, this will allow us to give accurate guidance.
Thank you. 

Hi Richard Taylor,
If you are referring to the CIS 300 returns you are submitting to report payments you are making to subcontractors you are paying and making the necessary deductions from those as required, then there may be an issue with how your employer record is set up with HMRC.
Please call HMRC  Employer helpline on 0300 200 3200 to allow us to review your record to ensure it has been set up correctly for the appropriate tax years.
If it is not set up correctly to accept these returns for 22/23 then resubmitting them will not update your account.
Thank you. 

Hi Saul,
As previously advised, the UK taxes you on your worldwide income, so you will be required to declare any property income you receive and claim a credit for the foreign tax you are paying, so you are not taxed twice on the same income.
Please see:
PIM4702 - Rent from property outside the UK: Income Tax (IT)
For more information.
Thank you. 

Hi Dorothy Le Grove,
You cannot just transfer rental income to a spouse or civil partner if the properties are deemed to be owned solely by yourself.
You have to legally transfer all or a share of the ownership of the property and this has possible capital gains implications when the property is sold. The transfer of the asset would normally have to be done by transferring the asset through a land registry application in these circumstances. 
Thank you. 

Hi info@wilcox,
If you perform work on a buildings that have been empty for 2 or more years then the majority of the work should be charged at the reduced rate of VAT.
Please see below:
8. Reduced rating the renovation or alteration of empty residential premises
We would recommend going back to the builders who have charged you the incorrect VAT and provide them with evidence of its empty status so that they can refund this to you.
You would not be able to use the DIY Scheme to recover the VAT in this situation and it would need to come from the builder.
Thank you. 

Hi Matt,
We woud recommended the best way to seek a definitive answer would be to request a VAT Clearance from our Wriitten Team.
Please see below for instructions on how to request this from us:
Where you should send your application
Thank you.