HMRC Admin 13 Response

Hi Joe271190,
Please follow the guidance at Child Benefit tax calculator
Thank you

Hi,
If your former employer choses to engage you as a consultant as a sole trader, then that has nothing to do with your redundancy payment.  
You are a sole trader and invoice the company for your services.  
Please register for self-assessment as a sole trader and report your gross turnover / expenses and pay tax through a self-assessment tax return
Please see Become a sole trader: Register as a sole trader.
Thank you

Hi,
You will need to complete a P85 to notify HMRC that you are leaving the UK.  
The P85 can also be used to to confirm that you will remain employed by your UK employer.  
HMRC can then arrange for your employer to stop deducting income tax from your salary.  
You will still be required to pay Class 1 National Insurance Contributions (NIC) and your employer will deduct this for you.  
HMRC expects you to declare your UK employment income as foreign employment income and pay tax in your new country of residence.  
All tax on your employment and/or self-employment including VAT will be declared in your country of residence and not the UK.
Thank you
 

Hi,
The interest that accrued while in the ISA, remains tax free.  
Any interest arising from the capital in the non ISA account is taxable.  
If you move this capital to a new ISA, then it will count towards your £20000 limit for the current tax year.
Please see Individual Savings Accounts (ISAs): Overview
Thank you

Hi,
The tax free threshold for pension relief is based on the individuals earned income in the tax year.  
As you wife has no earned income her threshold is £3600.  
She can pay in £2880 and the pension provider can claim £720 from HMRC (£2880+£720 = £3600).  Your wife can pay in more than £3600 if she wants, as there is no limit to the amount you can pay in.  There is only a limit on how much tax relief can be claimed.  
Any amount above this threshold is chargeable to tax and must be declared in a self-assessment tax return as a pension savings tax charge. 
Please see: Pension schemes rates
Thank you

Hi Rumred,
We realise you have tried to notify us but failed to speak to an advisor. 
Unfortunately, it is not possible to check individual tax records through this forum.
HMRC requires access to your tax records so that we can arrange for the incorrect employer to be removed.
We would ask that you persist in trying to contact us through the options listed at: Contact HMRC  varying the times that you call us.
Thank you

Hi DJT Taylor,
As long as you are not in the UK when working for your UK client's, you will have no UK tax liability.  Any work for your UK client's that is carried out while you are physically in the UK, is taxable in the UK and would be declared in a self-assessment tax return.
Thank you

Hi Gina,
The rules are very strict for the reduced rated VAT relief for empty residential properties.
The property does need to be empty for 2 years before the work starts with only the exception of:
•    illegal occupation by squatters
•    occupation by ‘guardians’
•    non-residential use, such as storage for a business
Please see the guidance below:
Buildings and construction (VAT Notice 708) Section 8
Thank you

Hi Leelian,
Please see the following guidance : 
Buildings and construction (VAT Notice 708) Section 8
Pay particular attention to section 8.3.1 which states:
You can only reduce rate the renovation or alteration if, in the 2 years immediately before renovation works start, the qualifying residential premises has not been lived in.
Thank you

Hi,
There are 2 supplies taking place in this scenario.
There is a supply of goods to yourself in Germany and then a supply from you to your customer in Ireland.
If the German suppler has deemed the supply of goods to be taking place in Germany then they are correct in charging you German VAT.
You are then making an intra Community supply between Germany and Ireland and this can be zero rated if your Irish customer provides you with an EU VAT number and you keep evidence of the removal of the goods from Germany.
There could therefore be a requirement to register for VAT in Germany and this will allow you to recover the German VAT you have been charged.
There will be no import VAT charged in Ireland as the goods are not being imported in to Ireland, they are actually moving within the EU.
If the company is not VAT registered in Ireland then this will be classed as a distance sale from Germany. I would recommend contacting the German authorities if this is the case.
Thank you