BellaBoo

Hi, not HMRC but the exemption amount for trivial benefits is £50 per benefit. But directors have a secondary limit meaning the maximum value of trivial benefits they can receive in a year is £300. So that could be 6x £50, 10 x £30. But any single benefit costing £51 or more cannot benefit from the exemption, because it is an exemption and not an allowance.

Hi not HMRC but you would never include salary sacrifice contributions on a self assessment. They count as employer contributions so you cannot claim relief on them. If you earn £45,000 and sacrifice £10,000 then your P60 would show £35,000 income. This is why you cannot claim relief on them. You have already been given full relief via your employer.

Hi, not an Admin but just to add you can only use carry forward if you have used your full allowance for the current year. So you would need to make contributions exceeding £60,000 in order to use the previous years unused allowance. https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm055100#usedup

Hi, not a HMRC admin but if you only work via a company then you are not self employed and should not be including the income of the ltd company on your personal return. Income of the company is recorded on a corporation tax return.

Hi, I'm not HMRC but civil partners and married couples are treated as living together unless they have been separated by court order, by deed of separation or they have separated in circumstances likely to be permanent. So even if you do not own an interest in your civil partner's property, for CGT purposes you are treated as having two residences (but you only own one of them - it is similar to situatuons where you rent out a property you own while living in rented accommodation yourself). As no nomination of a main residen e was made within the 2 years then which is your main residence will depend on the actual facts. That property will be the main residence of both of you (because you're treated as living together as per the above). So if that property is the one you own, your civil partner would be liable to CGT on disposal of their property and vice versa.

Hi, not HMRC but hmrc do in fact use 1 week at the old rate and 51 weeks at the new rate so their computers seemingly can handle it. This manual page also confirms it is 1 week at the old rate and 51 weeks at the new rate under the heading about uprating the state pension. https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye76030

Hi, I'm not a HMRC Admin but your tax code has no place in a self assessment (although if you had an underpayment in your tax code you would need to include the underpayment on the return) so I suspect when you say it is giving 1257L you are actually talking about the personal allowance. The personal allowance is set in law at £12,570 so can never be higher than this (at least until the law is changed). You can sometimes be entitled to tax reliefs, like pension contribution relief or relief for allowable job expenses, but these do not increase your personal allowance. Instead they will reduce your taxable income on your SA. But PAYE can't do that so instead it gives relief by increasing the amount you can earn tax free (giving you a higher tax code like your 1632L). It may be that you have missed off a relief from your SA that you should have claimed, it may be that you didn't claim the relief because you're no longer entitled to it but didn't update HMRC so it was still in your tax code meaning you paid less tax on your PAYE income than you should have.i can help with that unfortunately. But hopefully the info I have given can help make better sense of your SA.

https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2220

Hi, not HMRC Admin but I would say it is a car for capital allowances. There are two tests btw rather than one. It needs to not commonly be used as a private vehicle AND must not be suitable to be used as a private vehicle. It needs to pass both tests to not be a car for capital allowances. This cab be evidenced by the CA page you linked. You see how it says even if a car isn't used as a private vehicle, it is still commonly used as one so is still a car. Similar, a limo with 9 or less passenger seats despite the fact it isn't commonly used is still suitable for use (as a private vehicle) so is still a car. Hope that helps understand the test that must be applied in order to qualify.