HMRC Admin 21 Response

HMRC are aware that some customers holding a Frontier Worker permit have been unable to apply for an A1 certificate online and apologise for any inconvenience caused.  
We updated the CA8421 application form on 11 November and it can now be used by all Frontier Worker Permit holders. 
Following a recent process change, frontier workers seeking to apply for, or renew, an S1 certificate need to apply for an A1 certificate using form CA8421.
They will automatically receive an S1 certificate (for themselves) alongside their A1 certificate if they are eligible.
The CA8421 does not issue S1 certificates for dependent family members. If any dependents of the individual require S1 healthcare certificates, customers should apply for these using form CA8454. 
Thank you.

 

Hi,
As the two businesses are not connected as one is incorporated and one is unincorporated both can claim EA.
Thank you.

Hi,
No you must only enter what was actually used.
If you have not used the full amount in the year you would not be able to get access to the remainder.
The employment allowance is calculated on the tax year so 6th April to the folowing 5th April.
Thank you.

Hi,
SMP must be paid in full and nothing can reduce the amount paid to employee as they are legally entitled to the Statutory amount. part from normal tax and NIC.
Thank you.

Hi,
If it is required to allow them to work then it may be covered under the relocation expenses as long as it meets the criteria.
As for your corporation tax query you would need to speak to that department.
Please visit :Corporation Tax: general enquiries.
Thank you.

Hi,
The DT individual: Double Taxation: UK/Canada (Form Canada/Individual) asks for the commencement date of the pension.  
This cannot be a future date.  
The completed form is sent to the Canadian Revenue Service for validation.
The CRS will return the validated form to you, so that you can send it to HMRC at the address on the front page.
After allowing sufficient time to pass, for delivery of the validated form, please contact HMRC helpline on +44 13 5535 9022 (from overseas only) or contact our webchat facility at: Contact HMRC.  
We can check for receipt of your form and may be able to process your request.
Thank you.

Hi Luke,
Please have a look at the help sheet HS283:
 HS283 Private Residence Relief (2024).  
PRR applies for periods that the property was you main residence.  
As you have two or more properties, you have 2 years to nominate which property is your main residence. After this, HMRC will make the decision based on the facts of the case. CG64485 - Private residence relief: only or main.  
There is a calculator at: Tax when you sell property which will help you work out if a gain arises.  
You can then use the links to report and pay the Capital Gains tax.
Thank you.

Hi,
If you are not UK resident and dispose of a UK property, you use UK Capital Gains rules to calculate any gain.  
Using UK rules allows for private residence relief for periods where the property was you main residence.  
If a gain arises, you have 60 days to report and pay the Capital Gain.  
There is guidance and a calculator at:
Tax when you sell property: What you pay it on - GOV.UK to work out your gain.
The links after the calculator allow you to register for a Capital Gains account, where you can report and pay the tax due.  
As a  non UK resident you are required to declare the disposal, even if there is no gain.
Thank you.

Hi,
Please have a look at the guidance at CG53700c:
 CG53700C - Capital Gains Manual: Shares and Securities.
Thank you.

Hi Paul64,
To confirm why your rebate has not yet been calculated, we would need to access your record - contact us by webchat or phone via:
 Income Tax: general enquiries to allow us to progress this for you.
Thank you.