HMRC Admin 13 Response

Hi LizzieStone,
Trivial benefits mentioned in your inquiry, as detailed at: Expenses-and-benefits-trivial-benefits relate to PAYE. 
The UK tax year therefore begins on 6 April and ends on 5 April of the following year. For instance, the 2025 tax year will start on 6 April 2024 and end on 5 April 2025.
Thank you.

Hi Andrew Davies
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only.
You and your employer may wish to review guidance at: Salary sacrifice for employers.
If there is a point of legal uncertainty the employer can contact the HMRC clearance team only after consulting all relevant guidance or used the options available at Employers: general enquiries
Thank you

Hi Elsea Brown
The hirer will be required to complete the CEST tool to determine whether the work carried out is deemed to be employment or self employment. 
If they are providing their services through their own LTD company then the same tool is used to determine whether IR35 rules apply. 
You can find the CEST tool at: 
Check employment status for tax
Thank you

Hi MBanjo
Yes, if HMRC currently hold incorrectly liability totals for the 16/17 and 17/18 tax years, you can write to HMRC confirming the correct breakdown of Year To Date (YTD) totals:
•    tax, 
•    employers NIC, 
•    employees NIC, 
•    student loan etc. 
Please note that there are time restrictions on claiming overpayments – 
PAYE47001 - Employer returns: employer return - overpayments: introduction - HMRC internal manual
Thank you
 

Hi Cam,
When a chargeable event occurs, the calculation result may not always be positive. In such cases, no gain is realised, and you need not include any entries on your tax return. 
If the result of a full surrender, death, or maturity calculation is negative, and no gains were made from the policy in prior years, you have incurred a loss on the policy. There is no relief available for this loss, and it should not be reported on your tax return. 
Additionally, a loss from one policy cannot offset a gain from another. 
However, if you previously realised gains on the policy and the latest calculation results in a loss, you may be eligible to claim Deficiency Relief.
Thank you.

Hi May 2024
You need to declare it all as it was paid once you arrived here.
Thank you

Hi C M 
You can view the details on your personal tax account Personal tax account: sign in or set up.
On the home page
•    select the PAYE tile and 
•    then View and Print Income Tax and Employment History
Thank you

Hi May 2024 No as they don't meet the conditions that they are wholly necessarily and exclusively for your employment Thank you

Hi David Mackenzie,
If you file a Self-Assessment return, contact the providers for untaxed interest details to declare. Check if you need to send a Self Assessment tax return.
You can do this via your Personal Tax Account (PTA) via HMRC. Please see guidance at: Personal tax account: sign in or set up. 
If you don't file a Self-Assessment return then wait for HMRC to review your record. If there is underpaid tax, you'll receive a calculation by post.
Guidance is available at Tax on savings interest: How much tax you pay.
Thank you.