HMRC Admin 13 Response

Hi TracyE
No this box would only be used it the payment came from the net salary ie salary that has already been taxed. 
The salary sacrifice amount does not reduce the taxable value of the benefit, if the car is arranged and paid for directly by the employer the employee will save on employee NI.
Thank you. 
 

Hi Neil McConville
The business will not be eligible to claim Employment Allowance if only one director is being paid at or above the secondary threshold. 
In order to meet the qualifying conditions, there would need to be another employee or director paid at or above the secondary threshold to qualify.
Thank you. 
 

Hi IW
Please see guidance at: Employees working abroad for more information.
Thank you
 

Hi Roma Pearson
Please see guidance available at Pay your Self Assessment tax bill: Check your payment has been received.
Thank you
 

Hi artmanx
Import VAT and duties are charged on customs value of the goods at the time of importation. 
Please see guidance at Working out the customs value of your imported goods on how to work out the customs value for Customs Duty, import VAT and trade statistics if you’re an importer or clearing agent.
Thank you

 

Hi Will Stanley
As goods are imported in the EU, it will be down to custom’s authority in the importing country to advise which proof they can accept to claim a preference. 
You may find the guidance available at: Get proof of origin for your goods useful.
Thank you 
 

Hi Colin Smith
Information on trivial benefits is available at Tax on trivial benefits which sets out the conditions for this exemption to apply.  
More detailed guidance including examples is available in the HMRC Employer Income Manual at EIM21868 - Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016) - HMRC internal manual onwards.  
If having considered all available guidance you are still uncertain as what tax treatment to apply you may consider making a non statutory clearance application.  
Guidance can be found at Find out about the Non-Statutory Clearance Service.
Thank you.
 

Hi Rahul2024 prajapati
The company will prepare its accounts from 13 April 2023 to 30 April 2024 – this is the ‘Period of account’.  
However, because corporation tax periods cannot be longer than twelve months it will be necessary to apportion the profits of the period of account to arrive at profits of the two accounting periods.  
This is usually done on a time basis as you suggest.  
Please see guidance available at:
CTM01405 - Corporation Tax: accounting periods: apportionment - HMRC internal manual
Thank you

Hi Jane Bartlett
For further information on 'Associated Companies'  and 'Quartely Installment Payments for Large Companies' please refer to guidance at:
CTM92520 - CTSA: quarterly instalments: large companies - HMRC internal manual
Thank you
 

Hi Dowe
We require more information before we can respond to your query.         
Please advise on the following:
Does the company occupy the property, or sub-let the property, as part of its property business? 
Or does it occupy the property for the purposes of a trade? 
Or something else?
Thank you