HMRC Admin 21 Response
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RE: VAT category for sales of goods to overseas customers, with goods from different origins
Hi Oak Row,
If you export goods from the UK overseas then these would be categorised as zero rated exports if the conditions are met below:
3. Conditions and time limits for zero rating
If the goods are sold within the EU and move between 2 third countries then this will be categorised as Outside The Scope as the goods do not enter the UK.
Please see the Place of Supply Rules for the movement of freight both from the UK and from third countries:
3. Place of supply.
Thank you. -
RE: Incorrect NI contributions
Hi Liz142,
You can send in photocopies of your payslips and/or P60s to an individual Caseworker, please find the address below:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
Please also send a cover letter along with details below:
• all your employer details
• any statutory payment details
• your personal details (Name, address DOB)
• your signature
Thank you. -
RE: Reclaim NI contribution
Hi M,
If you believe you have been overcharged National Insurance in the current tax year, we cannot issue a refund as we are still in the tax year, you must contact your employer / ex-employer to request a refund.
If you believe you have been overcharged in a past tax year however you can write into:
Payment Reconciliation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
With a letter supplying the below details:
• why you think they have overpaid
• which tax years and which class of NICs are overpaid
• your National Insurance number
• a copy of a P60 or statement from your employer or employers showing NICs deducted from wages during the tax year
• the bank account name, sort code and account number for any refund due to be paid into
Thank you. -
RE: National insurance contributions incorrectly applied
Hi T K,
I am sorry to hear of voluntary National Insurance has been allocated to a tax year that you did not intend it to be applied to. You can call the National Insurance helpline so they can investigate the tax year you intended it to be applied to.
National Insurance helpline:
Number - 0300 200 3500
Overseas - 0044 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays
You can also write into HMRC including you National Insurance number, name address and the amount you paid to be applied to the tax year.
National Insurance Contributions & Employer Office
PT Operations North East England
HM Revenue and Customs
BX9 1AN
There is no complaint number to call but you can raise a complaint through the attached link or when you call the helpline -
Complain about HMRC - GOV.UK (www.gov.uk).
Thank you.
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RE: Applying Digital Nomad Scheme but still PAYE employee
Hi d80gs2,
We are unable to provide you an answer to your enquiry this on this forum.
You should contact the relevant HMRC department:
Individual taxes helpline 0300 200 3300
NI liability decisions you must write in to HMRC.
More information can be found on the GOV.UK - The best place to find government services and information website.
Thank you.
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RE: Tenants in common: change of percentage and form 17
Hi JoLeon,
Thank you for your question, Husband and wife (or civil partners) should check that they jointly own the property as ‘tenants in common’. A form 17 election cannot be made (i.e. the property income cannot be split other than in equal shares) if the couple own the property as ‘joint tenants’.
Thank you. -
RE: ALCS tax
Hi andrewmaclachlan,
As you state you are a higher rate taxpayer, the savings allowance is only £500. the peer to peer lending is declared on the additional information page SA101 at box 3. Bank interest is declared on the main return under untaxed interest. For the £79.66 received, if this is actually royalties then this needs to be declared as other earned income.
Thank you. -
RE: Tax underpayment. Who caused it?
Hi rebeccalyon Lyon,
If you were paid by your old employer and new employer in the same month, and both operated the same code, this may have caused the underpayment.
To confirm this, and to help us advise on what you can do, contact us by webchat or phone via Income Tax: general enquiries.
Thank you.