HMRC Admin 8 Response
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RE: refund on income tax working outside uk
Hi,
Please link for further information:
Claim personal allowances and tax refunds if you live abroad (R43)
Thank you -
RE: Payment on Account question
Hi,
Please see more information here about payments on account:
Understand your Self Assessment tax bill
Thank you. -
RE: Separate Vat Registration required for EU countries?
Hi,
Unfortunately we would not have this information on our website you would need to contact the German authorities.
Thank you. -
RE: Part time second job tax
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RE: Rental income transfer to wife
Hi,
Thank you for your question. To split the rental income in unequal share, both parties must have a beneficial interest in the ownership of the property. This must be done by redigesting both parties on the property Deeds and to submit a Deed of Trust signed and witnessed accordingly to HMRC.
As regards the expenses question. The expenses incurred in maintenance of the property will share equally in accordance with the split of unequal shares.
Therefore, if the property income is split 10/90, the expenses with be treated the same way.
Furthermore, if the property is held under joint ownership of husband and wife, Form 17 must be completed.
Further information can be found:
PIM1030
TSEM9842
Form 17
Thank you -
RE: Ex-Gratia payment
Hi,
Please refer to the Non statutory clearance team. Complete annex A and then they will advise on the tax treatment of the payment:
Find out about the Non-Statutory Clearance Service
Thank you. -
RE: Redundancy / Termination payment
Hi,
If she already has a salary sacrifice for pension in place then yes she can make the payments to the pension scheme.
Thank you. -
RE: Training Costs - Refunding employer when leaving
Hi,
We are unable to give advice on tax efficiency. Further info may be required however.
If you are paying a personal bill of an employee, please see the following guidance:
Expenses and benefits: personal bills.
If you require more info please call the Employer Helpline on 0300 200 3200.
Thank you. -
RE: Member of staff who WFH in France, is PAYE for UK company and had died
Hi,
Please call personal tax on +44 13 5535 9022 to advise personal tax. They will be able to advise on any further steps.
Thank you. -
RE: End of year adjustment for CIS suffered
Hi,
You will need to use Basic PAYE tools to submit the amemded M12 Year to date figures.
Thank you.