HMRC Admin 25 Response
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Incorrect P45 following TUPE
Hi JonnieB,
When HMRC receive all the pay and tax from the previous employment if you have overpaid your tax HMRC would issue a tax code to your new job.
Which when operated would generate the tax refund.
If you think you are due a refund but not received, if you contact HMRC we can check this for you.
Income Tax: general enquiries
Thank you. -
RE::Employees with two employments
Hi bernard lindberg,
There would be an adjustement in the main tax code to collect the tax due at the higher rate based on the estimated income.
Thank you.
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RE: First payment on account for 2023-24
Hi Chopper1867,
We would need to review the calculation to check why the balance is higher than expected.
If you have not yet submitted the tax return we would advise you double check the figures declared are correct and if so submit the tax return.
If you allow 3 working days to process to HMRC records and contact us to review.
You can webchat as well as calling:
Self Assessment: general enquiries
Thank you. -
RE:Eligibility for 30 hours free childcare
Hi Andy Miller,
If you contact the Childcare Service helpline they will advise on this for you 0300 123 4097 open Monday to Friday 8am to 6pm.
Childcare Service helpline
Thank you.
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RE:NETP VAT return after Amazon has deducted sales VAT at source
Hi gorgeousgames
If you are a Non Established Taxable Business and make taxable supplies in the UK then there is no Registration threshold and you would have needed to register after making your first sale.
Please nsee the guidance below:
Non-established-taxable-persons (NETPs) — basic information
In order to account for this VAT retrospectively you would need to account for these on your first VAT return
If the sales you have made are of goods of a value below £135 then it is the responsibility of the marketplace to account for the VAT on your behalf and so if you do not make supplies of goods over £135 then there will be no requirement for you to register for VAT in the UK at all.
We would recommend speaking to the marketplace about this.
Please see the guidance:
VAT and overseas goods sold directly to customers in the UK
Thank you. -
RE: Tenants in common: change of percentage and form 17
Hi Francesco Cosentino,
Your tenants in common split of 99% to your wife and 1% to yourself is only known to the Land Registry at this time.
No action needs to be taken in regard to this split with confirmation letters eg Form 17 and others as whatever income from property or capital gain may arise latterly, they will be the agreed split.
Thank you -
RE:Can an estate claim for the property allowance?
Hi Tony Wilkinson,
PIM4410 of our property guidance advice allows individuals to claim the property income allowance provided its not in the period of administration. Plesae see HS282 for full guidance.
HS282 Death, personal representatives and legatees (2022)
Thank you.
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RE: Transferring Rental Income to Wife (Deed of Assignment)
Hi paranoidpopcorn,
The legal owner is presumed to be the beneficial owner and will be liable for the income the beneficial owner gets i.e rent.
The legal owener and beneficial owner can be separated by a valid declaration of trust.
Thank you. -
RE:Repayment for income tax
Hi CcAa,
If it was a refund for tax overpaid for 21/22 as a whole, and it was repaid to you after your overall 21/22 tax was calculated via PAYE, then this amount would need to be entered in your 21/22 tax return as having already been repaid.
Otherwise you may temporarily receive the same repayment twice.
We can review this for you, contact us by webchat or phone here:
Self Assessment: general enquiries
Thank you. -
RE:Does Benefits in Kind/Taxable benefits need to be included in Estimated Income?
Hi Mbeam,
No - if you're estimating PAYE income, only include the gross amount of your salary.
Thank you.