HMRC Admin 8 Response

Hi,
If you currently run a payroll and report earning from other employees then you will need to add this individual to your payroll and report the income, even if it is below the lower earnings limit for National Insurance.
Thank you.

Hi,
There would be a taxable benefit which would be captured on a P11d.
To clarify the point about a salary sacrifice not decreasing the benefit charge is because no tax has been paid on the salary sacrificed amount because the individual has given up the right to this money.
The only way the benefit charge can be reduced by an employee is to use their taxed income ie net income to reduce it.
Thank you.

Hi,
You can just manually create a document to provide this to your employees.
Thank you.

Hi,
The second FPS will not overwrite the first one, you would need to contact your previous accountant and ask them to send and amedment changing the reported amounts to 0.00.
Thank you.

Hi,
If it occured in the current tax year then:
1.include the employee on their next FPS
2.show the employee's actual date of leaving, enter zeros in the 'pay and tax in this period' field.
3.enter the figures they last reported in the 'year to date' field, show the payment date as the last date the employee was paid
4.use late reporting code 'H - correction to an earlier submission.
Thank you

Hi,
If you provide services directly related to land which is in the UK and you provide this to an overseas company then the Place of Supply of the service will be the UK and hence UK VAT will need to be charged.
Please see the guidance below:
Land related services
If you were providing services directly to land which was in Ireland then this could be subject to the reverse charge in Ireland.
Thank you.

Hi,
As per the guidance quoted in Notice 708 sec 12.2:
You’re not blocked from deducting input tax when the following conditions are met:
Goods ‘incorporated’ in the building that would be zero-rated to you if a VAT-registered builder were to construct that building from scratch for you(read paragraph 11.2)
Goods that are not ‘incorporated’ in the building (or its site)
‘incorporation’ services that have been correctly charged with VAT
Therefore there is no block on input tax for goods which are not incorporated in the new build.
Thank you.

Hi,
Please contact our helpline so we can resolve this for you:
VAT: general enquiries
Thank you.