HMRC Admin 13 Response
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RE: Billing agency
Hi
Yes you can claim these as expenses - accountancy, legal and other professional fees
Thank you -
RE: backdating employment allowance
Hi Rebecca Webster,
If both a director and a new employee earn above the secondary threshold, the business can reclaim Employers NIC up to £5000 for the financial year.
This applies to the entire year's salary of the director, not just the second employee who met the eligibility later.
For more details, see Employment Allowance: What you'll get.
Thank you. -
RE: Child Benefit Higher Income Charge
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.
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RE: Employment Allowance for domiciliary care
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. -
RE: PAYE Scheme
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.
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RE: Salary Sacrifice(pension contributions) and NMW
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 -
RE: Filing employee personal details in HMRC starter checklist
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 -
RE: Overpaid PAYE
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 -
RE: Non-resident, working remotely: PAYE and other tax obligations.
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. -
RE: Employee expense payment for mileage
Hi Julie Searles,
The employee can still claim the mileage rate for the business journey.
Thank you