Username177

Sorry - this relates to income tax and NIC so I don’t understand how HMRC would not be involved? Currently, no NIC has been paid on income received due to my former employers error. As I no longer work there they have no mechanism to reclaim from me other than asking me to pay them back. I am trying to understand if this is my liability to HMRC or my former employer’s liability to HMRC. If I have an NIC liability to HMRC I would rather settle directly with HMRC rather than via my former employer. Please can you clarify these points

A former employer has reached out to me saying that during the current tax year they incorrectly processed a one-off payment, paying me gross rather than through the correct payroll/PAYE system. They say that this has resulted in a income tax and NIC liability, and are asking me to pay them the amount they say should have been deducted for income tax and NIC, so that they can re-process the payment through payroll (paying the income tax and NIC) and re-issue my P45. I complete a self assessment every year, so any income tax that should be paid will be corrected upon filing the tax return, so I do not believe I should pay my former employer anything, and will just make any tax correction with HMRC at year end. For the NIC, having read the HMRC documentation, I understand that it is the employer's responsibility to correct for the underpayment of NICs immediately upon realising, and then they are permitted to reclaim that NIC from an employee from future payments. Given I am no longer an employee, there is no way they can claim from my future payments. I do not see why I would make them whole for their mistake. Am I liable for this underpaid NIC? If so, I would rather settle directly with HMRC at year end than with my former employer. Please can you advise on this situation? 1. Do I need to pay my FORMER employer for income tax they failed to claim through PAYE, or should I settle at year end directly with HMRC? 2. Do I need to pay my FORMER employer for NIC they failed to claim through PAYE? Many thanks

Hello, My employer has an equity programme where employees are granted shares. This year I received a dividend from the share company, which I believe is registered in the Cayman Islands. The "bonus"/dividend was paid through my normal payroll process in the UK. On the notice from my employer it reads "Payments on award shares are employment bonuses and will be paid net of tax in the next payroll" Is this foreign income, since it was paid by my normal UK employer through normal UK payroll? Do I need to report this bonus/dividend in foreign income? I don't know how much tax I paid specifically for that bonus since it was just included in my payroll payslip amount. It's already in my P60 as total pay received Thank you!