HMRC Admin 13 Response
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RE: Defered employer pension contributions.
Hi JohnG1
I would advise speaking with our Pension Schemes Service Helpline. They are the general helpline for registered pension schemes and deal with queries on pension rules and policy
Please see the options available at: Pension schemes.
Thank you
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RE: Beneficial Loan P11d to an ex employee
Hi Karin Lines-Scrase
You will report the value of the benefit on the p11d for any tax year in which the individual was an employee of yours.
However, we can confirm that P11D information for a beneficial loan is not required when it continues to be provided after an employee has left employment.
This is because there is no basis for a continuing tax charge on an employment related loan when an employee ceases employment - unless the loan is written off.
In this instance please see guidance at EIM01490 - Employment income: loans released or written off - HMRC internal manual.
If you have any doubts please use the options available at: Employers: general enquiries - GOV.UK.
Thank you -
RE: Car lease Help
Hi John
Hello. Please see guidance at: Motoring expenses (VAT Notice 700/64) sections 2.3 and 4.2.
Thank you.
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RE: Global Accounting VAT Margin Scheme : Purchase Invoice Requirements
Hi Apple 55
Please refer to the following Guidance:
Using the global accounting VAT margin scheme
Thank you.
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RE: Salary paid while in Maternity
Hi Portland College Charity
You should amend the payroll through your software. "Amending a previous pay period".
If you are unsure how to proceed you would need to speak to your software provider for assistance.
Thank you. -
RE: Xero Payroll - No PAYE showing on HMRC Portal
Hi Jacqueline Varley
You would really need to contact us in this instance, either via telephone call or webchat Employers: general enquiries in order for us to look into your account and check that the submissions are showing.
In the meantime, we would advise you to pay over the amount you know is due, as per your software, to reduce any risk of late-payment interest arising.
Thank you.
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RE: Allowance for staff entertaining
Hi Faseeh
Please refer to HMRC guidance at: BIM45033 - Specific deductions: entertainment: exceptions: entertainment of employees - HMRC internal manual
The guidance will provide information relating to specific deductions, entertainment, entertainment of employees and exceptions.
As an employer, you can also refer to guidance at: Expenses and benefits: social functions and parties: Overview.
Thank you.