HMRC Admin 25 Response

Hi Aron Gunningham,
Please refer to:
HS320 Gains on UK life insurance policies (2023)
Thank you. 

Hi Otto,
Please refer ot guidance here:
Members who move overseas
Thank you. 

Hi QQask,
No, you cannot pay Benchmark rates in addition to the industryscale rate for lorry drivers.
The agreed rates for Lorry rivers £34.90 or £26.20 if they use a sleeper cab are the maximum amounts that can be paid free of tax and National Insurace under the agreed industry scale rate.  
Thank you. 

Hi Donna Lawrence
If you are reimbursing an employee then you would not be paying the empoloyee any scale rate. 
Thank you. 

Hi ElectricianInOxfordshire,
Potentially, HMRC could request evidence to show the numbers attending and how you came to it being not taxable.
Thank you. 

Hi ElectricianInOxfordshire,
If you wish to deregister from payrolling benefits, you would need to do this, online, before the start of the tax year.
If the tax year has started when you change your mind, you must wait until the end of the tax year before you can stop payrolling.
Please see guidance here:
Payrolling: tax employees' benefits and expenses through your payroll
Thank you. 

Hi vijuvrghs v,
HMRC wouldn't comment on payslips, however you wouldn't be required to report to HMRC that these employees didnt earn anything.
You would only report for employees who earnt. 
Thank you. 

Hi M3Admin,
Yes, you will need to do a P11d for these employees.
Thank you. 

 

Hi 
We have been unable to find guidance strictly relating to this scenario.
However, using guidance that covers similar scenarios there would be two options for running payroll for this type of payment when the customer is already in receipt of a regular monthly pesnsion.
You can add the pensioner onto the softward with the purpose of making a one off payment and assign a new payroll ID, make the payment and take the appropriate deductions, and then make this payroll ID a leaver and issue the P45.
Our  only concern is that this may cause issues with the indivudals personal tax record. T
There is a small chance that the leaving date entered may cease the incorrect pension source record i.e. the regular payment record or perhaps cease both in error.
The second scenario would be to report the lump sum on the existing payroll records and issue the customer with documentation, providing the information that would be on a P45 i.e. Gross Payment and deductions.
This is ultimately your decision, either way would be acceptable by HMRC. 
Thank you. 

Hi Paul Rudin,
Our apologies for including the incorrect link in our previous reply.
Please see the below guidance:
Personal pensions
Thank you.