HMRC Admin 13 Response

Hi Charles13
We can advise on the two questions asked as follows:

1. Yes the employer can enter into a PAYE settlement Agreement provided that it meets the qualification criteria. Guidance is available at: PAYE Settlement Agreements: Overview
2.  It is calculated on who attends.

Thank you

Hi karen welch
If you wish to find the figure for any unused trading losses for the previous year, this figure can be found in the company computations. 
This will be shown under the trading losses summary, which should breakdown the loss position for that tax year. 
If you do not have this information, you can contact HMRC through the options at: Capital Gains Tax and request a copy of the CT600, accounts and computations for one tax year only. 
If you wish to carry losses forward or you have brought forward losses and set off or claimed against profits this can inserted on the CT600 return in boxes 160 or 285. 
Guidance on completion of the company tax return can be found at: Corporation Tax for Company Tax Return (CT600 (2024) Version 3) 
Any further advice, you would need to speak with an accountant and or a financial advisor.
Thank you

Hi DJ Hamblin-Brown
Please see the R & D claims Announcement, framed in a red box, at the top of 01 Business tax forum page in which you have created this thread and additional posts.
You should follow this process to review whether or not a new thread should be created or a post added to an existing thread.
The Customer Forum is for general enquiries only and cannot deal with Complaints cases.
Neither can it be used to progress cases already logged.
Our full complaints process is available at: Complain about HMRC 
Thank you

Hi AlinaSelfAccountant
Unfortunately we are unable to access records on this forum so we would not be able to advise you on the returns of your company and what is outstanding.
HMRC cannot offer accounting /tax planning advice. 
If you still have an issue regarding your proposals then please either: 
Contact HM Revenue and Customs or get professional tax help for further advice. 
Thank you

Hi Xavi Ch
Corporation Tax is a self-assessed tax, and we are unable to give advice on some of this query. 
For any further advice or information, you will need to speak to an accountant. 
Please see the available guidance on GOV.UK for the double taxation treaty between the United Kingdom and Hong Kong at: Hong Kong: tax treaties. 
Thank you 

Hi Kimberley Piombioni
We do not provide accountancy advice, however expenses claimed must be wholly and exclusively for the purposes of the trade, profession or vocation.
Please see guidance at: BIM37000 - Wholly and exclusively: contents - HMRC internal manual.
Thank you 

Hi Hwm9
As with our previous reply to Azio. 
If the company has not traded and you wish to strike off, you will need to inform HMRC that the company has not traded since incorporation. 
Guidance on how to do this can be found at: Tell HMRC your company is dormant for Corporation Tax
You will not be required to file any tax returns.
You then apply, to be struck off, through Companies House.
Thank you

Hi Azio
If the company has not traded and you wish to strike off, you will need to inform HMRC that the company has not traded since incorporation. 
Guidance on how to do this can be found at: Tell HMRC your company is dormant for Corporation Tax
You will not be required to file any tax returns.
You then apply, to be struck off, through Companies House.
Thank you

Hi Lucy1234
Thank you for your follow up query.
The payment of NI Class 1A is also not a allowable company expense.
Thank you

Hi
You would not be eligible as Business Asset Disposal Relief is for sole traders not limited companies.
Guidance is available at: Business Asset Disposal Relief: Eligibility
Thank you