Skip to main content

This is a new service – your feedback will help us to improve it.

  • Re: P11D Benefit declared for train season ticket, then most of the benefit was refunded

    Hi

    An amended P11D for 2019/20 is required as the benefit charge is the overall cost incurred by the employer, in this case the benefit reduced to £313.30 as a result of the season ticket refund.

    Further information regarding amending forms P11D & P11D(b) can found:

    Expenses and benefits for employers

    Please contact the Employers Helpline 0300 200 3200 if you require further advice.

    Thankyou.

    Regards.
  • Re: EMPLOYEES ON FURLOUGH

    Hi Rogerio

    Employers must confirm in writing to their employee that they have been furloughed. If this is done in a way that is consistent with employment law, that consent is valid for the purposes of claiming the Coronavirus Job Retention Scheme (CJRS).Collective agreement reached between an employer and a trade union is also acceptable for the purpose of such a claim.There needs to be a written record, but the employee does not have to provide a written response. A record of this communication must be kept for five years.
     

    The CJRS extension to furlough is flexible, employers can furlough employees for any amount of time and any shift pattern, while still being able to claim CJRS grant for the hours not worked.There will not be a minimum furlough period. Employers are still able to choose to top up employee wages above the scheme grant at their own expense if they wish.

    Employees can take holiday whilst on furlough.Working Time Regulations (WTR) require holiday pay to be paid at the employee’s normal rate of pay or, where the rate of pay varies, calculated on the basis of the average pay received by the employee in the previous 52 working weeks.So, if a furloughed employee takes holiday, the employer should pay them their usual holiday pay in accordance with the WTR.

    Employers will be obliged to pay additional amounts over the CJRS grant, though will have the flexibility to restrict when leave can be taken if there is a business need.This applies for both the furlough period and the recovery period. Further details on holiday pay can be found online at:

    Holiday entitlement and pay during coronavirus (COVID-19)

     

    If you are concerned that your employer is abusing the scheme you should report them to HMRC via our online fraud reporting tool here:

    Report fraud to HMRC

    Thankyou.

    Regards.

  • Re: National Insurance

    Hi

    If you opt to pay Class 2 voluntarily on your tax return and you do not pay by the 31st of January, you would no longer pay this with your self assessment and would need to speak to the National Insurance helpline (
    0300 200 3500) for advice on how to pay.

    If the payment was made before this date, it would also be advisable to speak to the helpline to check that all information has updated on your account correctly if you cannot see this on your Personal Tax account.

    If you have earnings above the small profit threshold – then it is correct you would pay your class 2 automatically with your tax return.

    This will automatically update for you after 31st January (so long as payment has been made).

    Thankyou.

    Regards.

  • Re: Claiming tax relief for working from home

    Hi

    You will need to claim the expenses on the Employment page when you complete your tax return for the 20/21 tax year.

    You will only be able to claim the £6 per week if you will have earned above the tax threshold of £12,500 for 20/21.

    If you earned below that amount there will be no benefit to claiming the £6 per week expenses.

    Thanks.

    Regards.
  • Re: Claiming repayment for 2020-21 against 2019-20 SA tax due

    Hi

    If you are no longer employed, you may be able to claim an in year repayment.

    Please see details below :

    Claim Income Tax back when you've stopped work

    Thankyou.

    Regards.
  • Re: Limited Company using private van

    Hi

    As your question is relating to a limited company then you will need to talk to corporation tax to see how this is reflected on the company accounts/tax return.

    Corporation Tax: general enquiries

    Thankyou.

    Regards.
  • Re: Can't log into personal tax account from Government Gateway because I don't have the right ID

    Hi

    It is possible that your goverment gate way is an organisation account for just doing tax returns only.

    If you are wanting to use the personal tax account and you can't get verified using goverment gateway then the other option is gov.verify.

    Introducing GOV.UK Verify

    Thankyou.

    Regards.
  • Re: Proof of registration

    Hi

    Thankyou for yourn question.

    Please refer here:

    Get recognition from HMRC for your charity

    How to register a charity (CC21b)

    Regards.
  • Re: Military Pensions and German Tax

    Hi

    Firstly you can check whether your pension is Government or non-Government  see   INTM343040:

    International Manual 

     You will see that ‘Armed Forces’ and therefore military pensions, are deemed to be ‘Government Pensions’  

    When reading the DTA UK/Germany  'Government service' article for Germany is Article 18. 

    You can also look at the DT Digest, see link below, see page 15 under the column 'Government Pensions' where it confirms 'full relief if N(National) & R(Resident).

    No relief otherwise. 

    As a German tax resident, receiving a UK military pension, you can therefore deduce that your UK military pension can receive full relief from UK tax if you are both national and resident of Germany.

    It would therefore be taxable only in Germany.

    There is no relief however, if you are not both a national of and a resident of Germany, in which case the pension remains taxable in the UK. 

    The taxation rights hinge on whether German nationality has been obtained.

    Digest of Double Taxation Treaties    

    You will see in Article 18(2) (a) and (b) confirms the position as summarise by the DT Digest .

    Digest of Double Taxation Treaties

    Thankyou.

    Regards.
  • RE: Self assessment Foreign income from savings

    Hi

    This will depend if you are Indian domicile, has acquired UK nationality and are currently UK tax resident.

    Please note,  Domicile is only relevant to a UK T/P’s tax affairs if they are claiming the remittance basis. 

    As your query is quite specific, you may wish to contact HMRC and speak to a Technical Officer.

    Thankyou.

    Regards.