HMRC Admin 13 Response

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.

Hi Daniel Nazarian
If the guidance/legislation states months, we use months as a whole unit despite the amount of days in the individual months.
So, for example if your accounting period ended on the 28/02/2023, you have until 28/02/2024 to file. 
Flat rate penalties will become due 01/03/2024 and 01/06/2023.
This means that the 18 months would take this company to the 31/08/2024, which means tax related penalties will be charged from the 01/09/2024.
Thank you

Hi JAT50*
As with your previous question any company that is active for corporation tax purposes will need to file the return, even if it not trading.
If the company is incurring management/nontrading expenses/losses and you wish to make use of these losses going forward, then you will need to declare these to us.
Corporation tax is Self-assessed so HMRC would not be able to give you a definitive answer on whether this would constitute as activity.
Guidance is available at:
Corporation Tax: trading and non-trading
You will need to determine whether you need to complete a return after consulting the guidance or engaging a financial advisor/accountant to assist.
Thank you

Hi,
This forum is for general queries only and is intended to help you self-serve. 
HMRC cannot give tax planning advice which is the category your question falls into.
Guidance is available at Businesses and as already quoted by you at:
Work out your tax if you're a non-resident selling UK property or land  
You will need to determine what action you need to take after consulting the guidance or engaging a financial advisor/accountant to assist.
Please refrain from posting the same question multiple times on this Forum and await the answer to the first question posed  
Thank you.

Hi,
This forum is for general queries only and is intended to help you self-serve. 
HMRC cannot give tax planning advice which is the category your question falls into.
Guidance is available at Businesses and as already quoted by you at:
Work out your tax if you're a non-resident selling UK property or land 
You will need to determine what action you need to take after consulting the guidance or engaging a financial advisor/accountant to assist.
Please refrain from posting the same question multiple times on this Forum and await the answer to the first question posed  
Thank you.

Hi,
This forum is for general queries only and is intended to help you self-serve. 
HMRC cannot give tax planning advice which is the category your question falls into.
Guidance is available at Businesses and as already quoted by you at:
Work out your tax if you're a non-resident selling UK property or land
You will need to determine what action you need to take after consulting the guidance or engaging a financial advisor/accountant to assist.
Please refrain from posting the same question multiple times on this Forum and await the answer to the first question posed.  
Thank you.

Hi JAT50*
Any company that is active for corporation tax purposes will need to file the return, even if it not trading. 
If the company is incurring management/nontrading expenses/losses and you wish to make use of these losses going forward, then you will need to declare these to us. 
Corporation tax is Self-assessed so HMRC would not be able to give you a definitive answer on whether this would constitute as activity. 
Guidance is available at:
Corporation Tax: trading and non-trading
You will need to determine whether you need to complete a return after consulting the guidance or engaging a financial advisor/accountant to assist.
If you decide you need to file, please let us know and we can update the record.
Thank you