Virgil Stockwell

Thank you for the clarification, HMRC.

I have gaps in my personal NI contributions record. If my personal service company (PSC) paid those contributions on my behalf: 1. Would those contributions be an allowable expense in my PSC? 2. Would this be akin to a company pension contribution, or would it give rise to a benefit in kind for personal tax purposes?

Thank you, HMRC Admin 19.

Hello, My spouse is non-resident (works in Switzerland). We have a joint UK bank account. Would there be any tax implications for either of us if my spouse transferred surplus funds from Switzerland to our UK bank account?