BellaBoo
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RE: Tax Relief on Donations when Gift Aid has not been given
Hi, I don't know where it might be on HMRCs site but I can provide links to the law. https://www.legislation.gov.uk/ukpga/2007/3/section/414 Section 414 states an individual who makes a qualifying donation will be due relief as if it was paid after basic rate. So prohibits you claiming the full relief even if it is a qualifying donation. But for the avoidance of doubt... https://www.legislation.gov.uk/ukpga/2007/3/section/416 Section 416 defines qualifying donation as someone who gives a 'gift aid declaration' to the charity and where the donation meets conditions A to F. So if you don't provide a gift aid declaration, it is not a qualifying donation and you wouldn't even be able to claim the higher rate relief (can never claim the basic rate relief due to section 414). -
RE: Making a comany dormant
Hi, Are you asking about dormancy for tax purposes or dormant for companies house purposes? They have different definitions of dormant. -
RE: No record of NI contributions after working in construction for years
Hi, CIS deducts money towards your self assessment liabilities. Back then class 2 NIC were not collected via SA (they've only been part of SA since 2015) and had to be paid separately, directly to national insurance office. This is why I thought it could explain things. As back then you wouldn't have paid claas 2 NIC via SA (so any CIS suffered couldn't be for payment of class 2). If you try searching for class 2 NIC changes 2015 you should hopefully get more relevant results. -
RE: Tax Relief on Donations when Gift Aid has not been given
Hi, not an Admin but sadly no. If the donation isn't a gift aid donation then no tax relief is due to anyone. -
RE: No record of NI contributions after working in construction for years
Hi I'm not a HMRC Admin but are you sure you weren't self employed and it was CIS being deducted? That would certainly explain why there is no NIC record at least. -
RE: Finance costs for laptop
Hi, I'm not HMRC Admin but I think the Admin must have misunderstood your question as the box they have told you to claim it in relates to the finance costs of buying commercial buildings. The guidance notes for sa105 say: 'Box 26 Non-residential property finance costs Non-residential property You can claim the costs of getting a loan, or alternative finance to buy a non-residential property that you let, and the full amount of any interest on such a loan or alternative finance payments.' -
RE: Repayment Income Tax
Hi not a HMRC Admin, but that sort code you've given isn't a valid sort code. As far as I'm aware, HMRC sort code for direct taxes (like income tax, corporation tax etc) is 08-32-10. For indirect taxes (VAT etc) it is 08-32-00. For child benefit it is 08-32-30. 08-32-20 for National Insurance. So they all start 08-32 to my knowledge and if you check any of them on a sort code checker, they are all identified as "Government Banking" (for normal non-government accounts it will only tell you the bank name & branch). I'd maybe still check with HMRC directly to ensure details havent been mistyped (plus it is not a very good scam if the bank details aren't valid as how would they receive payment) but I'm 100% confident the bank details you've provided aren't valid HMRC details. -
RE: Landlord Income Query
Hi, I'm not a HMRC Admin but if you read the page the admin linked you'll see only income from FHLs can qualify (currently, not sure if that will change with the planned scrapping of the FHL scheme). This is because income from an FHL counts as trading income and trading income is earned income. Any other rental income does not qualify as it is income from letting property rather than a trade and income from property isn't earned income (so cannot be relevant earnings for the purpose of pension relief). -
RE: Nomination of a main residence - 2 year rule.
Hi, not a HMRC Admin but ESC D21 only applies to notices (nominating a residence) given prior to 6th April 2020 so could not apply here. -
RE: Reclaim NI contribution
Hi, I'm not HMRC Admin but there are no yearly limits for NI unless you are paid annually or a director of your own company. If you are paid monthly then it is the monthly limit you need to look at. If paid weekly then the weekly limit, and so on. I believe your pay is over the weekly/monthly limit but you are trying to apply the annual limit to it so it is causing you to think you've overpaid.