HMRC Admin 10 Response
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RE: Capital Gains Tax calculation where same shares/funds are held in separate accounts
Hi
If the disposal is from one online platform, you would only consider the costs for that plaform on not both of them. -
RE: Tax Resident
Hi
They count as days outside of the UK, so are not included when working out your days in the UK.
The end of day (midnight) is used to count the days. Eg. An individual arrives in the UK on 10 June and depart on 12 June.
This would be counted as 2 days, as they were in the UK at midnight on 10 & 11 June, but not on 12 June.
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RE: VAT on mileage expenses paid to employee for using for their own vehicle
Hi .
Please see the guidance below which explains the requirement for VAT invoices to justify the claim:
Motoring expenses: road fuel and the private use of cars -
RE: Established in the UK for VAT purposes
Hi.
If you are selling goods from overseas under a value of £135 and you are selling these goods via a marketplace then the marketplace will be responsible for accounting for the VAT on your behalf.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
If the value of the goods are over £135 and you are the importer of the goods and the goods are distribued by a marketplace from a wharehouse in the UK then the marketplace will again be responsible for the VAT.
In order to establish whether you are a Non Established Business please see the guidance below:
Non-established-taxable-persons (NETPs) — basic information -
RE: Specified Adult Childcare Credits
Hi Welsh Lady
The Team that deal with Specified Adult Childcare Credits are currently dealing with queries received in May 2022 so there will be a delay before they process your application.
However, you may wish to contact the HMRC National Insurance Helpline to check that your application has been received correctly – their telephone number is 0300 200 3835.
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RE: Missing HRP records - how does my 83 yo Mum get the state pension payments she has missed?
Hi
If The Pension Service have not contact your mum about any increase in her State Pension then she may wish to call them on 0800 7310469 for an update. -
RE: Voluntary contributions for part yr
Hi
Before applying to pay voluntary National Insurance contributions you may wish to check your current and future entitlement to a British State Pension.
More details are given at Application for a State Pension forecast -
RE: NI Voluntary Contributions
Hi
Information about paying voluntary National Insurance contributions whilst overseas may be found in our leaflet NI38 ‘Social Security Abroad’ which you may find via Social Security abroad: NI38.
If you wish to pay voluntary contributions after reading the leaflet then please complete and return the CF83 application form which you will find at the same web page as the NI38.
Before applying to pay voluntary contributions you may wish to check your current and future entitlement to a British State Pension.
More details are given at Application for a State Pension forecast.
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RE: Tax relief for new build flat
Hi
Thank you for your question.
As mentioned in the previous response given, items 1&2 relating to the washer dryer and curtain pole fittings would be inserted into box 29, box 27 would cover inventory fees to letting agent and tenancy agreements, ground rent and service fees.
As shown in PIM2505 on gov.uk, Beginning and end of a rental business: commencement.
Usually a rental business begins when letting first commences, meaning that expenses incurred before the first tenant has moved in, these would be classed as “pre-letting expenses” as long as special rules are met, as specified in PIM2068 in the previous answer given. -
RE: Travel expenses for FHL in Ireland
Hi
Thank you for your question.
In your case, you may choose to claim either the fixed rate per mile or based on the actual running costs.
However, once that choice has been made, the same basis must be used year on year from that point.
You cannot claim actual expenditure or capital allowances on the vehicle.
Only once the vehicle is replaced may the basis be changed.
Additional information is held under PIM2220 as attached below:
Deductions: main types of expense: travelling expenses
You may claim for the ferry fare, but as the case for both the ferry and vehicle, only expenses incurred on business affairs may be claimed under the wholly and exclusively rule, PIM2010:
Deductions: general rules: applying the wholly & exclusively rule