HMRC Admin 10 Response

Hi
You can get relief from customs charges due on personal belongings and other goods, when transferring your place of residence to Great Britain (England, Scotland and Wales) or Northern Ireland from outside the EU.  This will not include any charges applied by the freight company, more information on below link:
Transfer of residence to the UK

Hi
Please see 2024 to 2025: Employer further guide to PAYE and National Insurance contributions sections 4.5 and 4.6 re this.

Hi
The benefit charge is cost to you as the employer within the tax year.

Hi
Please see EIM23900 - Car benefit: special cases: issues relating to electric cars re this.

Hi
If this is a medical benefit it should be reported as such.

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The £1000 limit I believe relates to self assessment, you would need to contact them on 0300 200 3310 to check this.

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Unfortunately HMRCs guidance on this is you need to use the software which the error occured in. It is a basic functionality that your software should provide as a feature. If you cannot do this then I would contact them and ask them when this feature will be available.

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You will need to amend each employee as it is an amendment that affects the individual.

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As long as it meets the criteria found here  Tax on trivial benefits then yes, however if the a leaving gift is a thank you for their work then this could be seen as a reward for their work or performance and therefore not a trivial benefits.

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This sounds similar to our version of trust. For details please refer to Trusts and taxes or teplephone 0300 123 1072