HMRC Admin 21 Response

Hi 
Please send it to:
 HMRC,
PAYE & Self Assessment
BX9 1AS.
Thank you.

Hi,
The scaffolding company's supply to you should be done under the reverse charge procedure for construction work.
Please see the following:
Scaffolding supplied in relation to standard or reduced rated construction work (contracts for the hire, erection and dismantling of scaffolding for construction work) will be liable to VAT at the standard rate. This should be accounted for under the reverse charge if all the other reverse charge conditions are met — unless the customer is an end user.
If the scaffold supplier’s invoice shows a single charge for the hire of scaffold and labour, the full value of the supply is subject to the reverse charge, unless the customer is an end user.
Scaffolding on zero-rated new build housing
Flowcharts - If you sell building and construction services
The supply you make to your end customer of the scaffolding servives will be standard rated.
Although the energy saving work you carry out can be reduced rated the scaffolding will not form part of this supply, and so the relief only applies to the services of installing energy-saving materials in the residential accommodation. 
Please see the guidance for energy saving relief below:
2. Installations of energy-saving materials.
Thank you.

Hi,
Thank you for your question.
You need to pay tax on your rental income if you are non-resident and rent out a property in the UK.  
If you live abroad for 6 months or more you are classed as a non-resident landlord by HMRC.
Please refer to: Tax on your UK income if you live abroad/rent which tells you how you pay tax, to get your rent paid without tax deducted you can complete a Form NRL1 Apply as an individual to receive UK rental income without UK tax deducted
You will also need to complete a Self Assessment tax return to declare your rental income.
For child benefit queries please refer to Child Benefit: general enquiries.
Thank you.

Hi,
Please refer to: CWG2: further guide to PAYE and National Insurance contributions.  
At section 4.6.6 you will find three conditions.
If these are met, there is no liability to tax and National Insurance in the UK, and therefore, you do not need to add the employee to payroll.  
If you do, then operate tax code "NT" and category letter "X" for National Insurance.
If the conditions are not met, add the employee on to payroll as normal.  
However, you can ask the employee to send us form P85 if they have been resident in the UK before. This will confirm their tax code. Similarly, you can speak to an International Caseworker for National Insurance on 0300 200 3500 to clarify their National Insurance position.
Thank you.

Hi,
Thank you for your enquiry, Yes, if you have submitted amended FPS forms to us reducing the NIC contributions, you can reduce any future PAYE payments to us to recover  any overpaid amount.
Thank you.

Hi samib,
As your wife is the beneficial owner of the chargeable event gain, she is liable to pay tax on any gain that arises. The gain should be declared in a Self Assessment tax return.
Thank you.

Hi tomtom80,
There are no income tax implications from the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax.
Further guidance can be found here: Tax on savings interest: How much tax you pay.
Thank you.

Hi F,
Cryptocurrency is considered an asset and its transfer could result in Capital Gains tax liability.
Thank you.

Hi,
Please find guidance at the following:
Selling online and paying taxes - information sheet.
and,
Use this tool to find out if you need to send a tax return for the 2023 to 2024 tax year (6 April 2023 to 5 April 2024) Link here: 
Check if you need to send a Self Assessment tax return.
Thank you.

Hi,
Thank you for your post.
With the limited information given I cannot say exactly which helpdesk you need to contact. I have therefore provided the following:
Technical support with HMRC online services.
They should be able to help or advise further. regarding your issue.
Thank you.