HMRC Admin 10 Response
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RE: P11D Amendment
Hi
Without know more information about the benefit we cant really advise.
Please contact us on 0300 200 3200 so we can advise in more detail. -
RE: 0T vs. NT tax code for overseas ex-employee restrictive covenant payments?
Hi
As you are no longer a live employee the employer must use the 0T tax code as HMRC cannot issue a correct tax code.
You will need to speak to personal tax if you believe you have overpaid tax. -
RE: PAYE reference - changing payroll provider
Hi eeglig
Please call the number again and ask to speak to a technician so we can investigate if there is an underlying issue. -
RE: Need guidance to pay tax charge/penalty on over the annual allowance threshold
Hi
Please see Tax on your private pension contributions re this. -
RE: Do I need to register as an employer?
Hi
Generally if they are below the LEL then you wouldnt need to run a payroll, however this is a general rule.
If your question relates to self assessment, there is an online webchat which I believe you can use as the phone line is closed.
Self Assessment: general enquiries -
RE: Making changes of Company tax returns after 12 months of the filing deadline.
Hi
Amendments can only be made within 12 months of the filing date for the accounting period.
2018-19 is out of time for amendment.
The figures in the 2018-19 return cannot be changed.
If you believe the company has overpaid tax for 2018-19 or profits have been over assessed because of a mistake, then you can make an overpayment relief claim, if appropriate, in line with the guidance in HMRC’s Self Assessment Claims Manual on the gov.uk website at:
Overpayment relief: Form of claims
Overpayment relief is given in terms of tax.
It does not change the figures in the company’s 2018-19 tax return.
The claim must be received by HMRC within 4 years from the end of the 2018-19 accounting period.
So, for example, if the accounting period ends on 31.08.2019 the claim must be received by 31.08.2023.
Overpayment relief is not available if one of the exclusions listed in the legislation applies.
Please refer to the guidance below for further details.
Overpayment relief: Exclusions: Overview -
RE: Oversea limit company
Hi
Please see the information on the gov.uk website at File accounts in the UK as an overseas company for details on the Companies House filing requirements for overseas companies.