HMRC Admin 13 Response

Hi worked to the bone,
We cannot view your personal records on the forum. 
Please see the guidance available at: High Income Child Benefit Charge: Overview
If, after consulting the guidance, you have any further questions please contact our team for advice on your query at: Child Benefit: general enquiries
Thank you.

 

Hello CWPHC,
You mentioned that part of your work involves the NHS and local councils. 
According to the guidance, you cannot claim if more than half of your work is in the public sector (like local councils and NHS services) unless you are a charity. 
You have not specified the amount of your work that belongs to the public sector, so I am unable to advise on your eligibility.
Please refer to the guidance at: Employment Allowance: Check if you're eligible for more information on eligibility and criteria.
Thank you.

Hi Hayley24,
Yes, if an employee already has other employment income or a pension, you must register for PAYE, even if their pay is below the £123 weekly limit. 
The employee should fill out a starter checklist to declare their situation. 
Typically, they will choose statement C, indicating another job, which means you need to deduct tax on a BR cumulative basis. 
You can register as an employer here: Register as an employer and the link to the starter checklist: Starter checklist for PAYE
Thank you.
 

Hi Hutton
NMW relates to the salary not the pension, so giving up all rights to salary would mean a new contract salary of 0.00 this is below the NMW.
It would not matter if it was paid into their pension as this would not be classed as salary.
Thank you

Hi Jackie Hollick,
The new employee can check the information we hold and compare it to the P45 in their Personal Tax Account (PTA) which can be accessed through the HMRC App.
If they don’t have this then they could set one up or call us. 
All options are available at: Income Tax: general enquiries 
Thank you

Hi Andrew Perry,
Please use the options at Employers: general enquiries.
Our advisers will check your HMRC account and guide you through any needed corrections.
After reviewing your record, we can begin the repayment process.
Thank you

Hi Matias Fernandez
You can find guidance in Sections 4.5 & 4.6 at: 2024 to 2025: Employer further guide to PAYE and National Insurance contributions.
Your employer can also receive assistance through using the options at: Employers: general enquiries
Thank you.

Hi Julie Searles,
The employee can still claim the mileage rate for the business journey.
Thank you

Hi eydmanj,
For past tax years, you need to submit a P11D to report the benefit for your employee. In this tax year, you should divide the benefit by the remaining pay days in the tax year and include it in the payroll.
Thank you.

Hello James 325,
Under UK law, the company and its director are regarded as distinct entities. If you become taxable under another authority as an individual, this does not necessarily mean that your company will also be taxed by that authority. 
It is your responsibility to decide whether you should dissolve the company.
If you wish to dissolve it, you will need to contact Companies House. 
However, if you choose to retain the business, you can do so as a UK company or migrate that company to Guernsey.
Should you decide to migrate your company to Guernsey to avoid UK taxes, you may find the following guidance useful:
CTM34195 - Residence: outward company migration: guidance notes for migrating companies - HMRC internal manual. 
The taxation of your company will depend on the decisions made regarding the previous points. Additional guidance regarding Tax Treaties is available at:
Guernsey: tax treaties.
For questions related to Employers National Insurance and taxation, it would be best to use the resources available at: Employers: general enquiries once you have established your position.
Thank you.