HMRC Admin 13 Response
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RE: Enquiry for change of student visa to BNO visa
Hi HN W
HMRC and this forum cannot assist with visa applications or the rules around applying for one.
Please see British National (Overseas) visa: Overview
Thank you -
RE: Free Childcare
Hi, RA90
This forum cannot deal with issues that have arisen or advice given in respect of your claim.
We do not have access to your tax records.
Anyone who has issues should look at the guidance at:
Tax-Free Childcare
Based on the information then please use the options at:
Childcare Service helpline to contact us.
Thank you.
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RE: FPS Error - New Payroll System
Hi JodieO
You need to make sure your new payroll software has the correct year to date figure for each of your employees.
HMRC cannot reclass a Test FPS to a live FPS.
If you have any doubts please use the options available at: Employers: general enquiries.
Thank you.
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RE: P11d Medical Insurance
Hi Norcamp#1
This will depend on how and when you, as the employer, is paying for the insurance.
If the employer paid for a full year then the full year goes on a P11D.
If the employer paid each month then it would be the cost of the months paid
Thank you. -
RE: Subsistence Claims - Late Night Working
Hi AR24
Please see the following guidance regarding late night taxis:
Non-taxable payments and benefits (480: Chapter 5)
There are no tax free amounts in respect of meals unless the criteria in the following guidance is met:
Non-taxable payments and benefits (480: Chapter 5)
Thank you.
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RE: Employer National Insurance 2025
Hi CJHL1947,
If an employee has another job or jobs with a different employer or employers, work out National Insurance contributions in the normal way on the earnings you pay the employee. Ignore the payments made to the employee in the other job(s).
However, if you carry on business in association with the other employer(s), you must add together the earnings from each job and work out National Insurance contributions on the total unless it’s not reasonably practicable to do so. You may be asked to show why it has not been practicable to add together the earnings from each job.
Employers are considered to be carrying on business in association with each other if:
• their respective businesses serve a common purpose
• to a significant degree, they share such things as accommodation, personnel, equipment or customers
You can find more information in the National Insurance Manual.
Guidance is available at:
• NIM10000 - Aggregation of earnings: contents - HMRC internal manual.
Thank you
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RE: Overpayments for leavers
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RE: P11d with salary sacrifice
Hi Ewe Malhotra
The amount under salary sacrifice does not get taken in to account as a capital contribution. This is because the employee does not pay the amount to the employer.
The employee gives up the right to the money before they have received this.
Whereas a capital contribution is money that the employee has received and is paying to the employer.
If you have any doubts please use the options available at: Employers: general enquiries.
Thank you.