HMRC Admin 32 Response

Hi jenny,

You will need to write to the Income Tax department, the address is shown here.

Income Tax: general enquiries

We cannot advise on why the records havent been updated as we can't access your record from the forum.

Hi,

If you contact our Income Tax team we can provide further information regarding this.

Income Tax: general enquiries

Thank you.

Hi,

You are not required to report capital gains losses to HMRC. If you choose to do so and you complete a tax return, you would declare the losses on SA108 or the online section relating to capital gains. If you do not complete a tax return, then you would submit a letter to claim losses.

Thank you.

Hi,

If you have the P45, we can take details from your regarding the P45 in writing or by telephone, please contact our Income Tax team again.

Income Tax: general enquiries

Thank you.

Hi,

You won't need to complete the return if the gross income is less than £1,000 and it meets the criteria shown here.

Trading allowance

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Hi,

Yes, completion of the SA100 and SA109 would still be required.                    

Remittance basis 2021 (HS264)   

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Hi,

Where a person is liable to pay Class 2 National Insurance contributions (NICs), Class 2 NICs are due for each contribution week or part of a week that a person is self-employed. So, where a person is self-employed and liable to pay Class 2 NICs for part or all of one day in a week, liability arises for one week’s NICs due at the weekly flat rate.                                                                                                
Class 2 NIC are a fixed weekly amount – £3.45 per week for 2023/24 (£3.15 per week for the 2022/23 tax year) if you have made sufficient profits (see below).

The rules for Class 2 NIC changed for the 2022 to 2023 tax year onwards.

Prior to the 2022 to 2023 tax year you needed to pay Class 2 NIC if your profits were above the Small Profits Threshold. 

For 2022 to 2023 onwards, you pay Class 2 NIC if your profits are above the Lower Profits Limit (which is £12,570 in 2023/24 and was £11,908 in 2022/23). If your profits are below the Small Profits Threshold (£6,725 in 2022 to 2023 and 2023 to 2024) then you can choose to pay voluntary Class 2 NIC. If your profits from self-employment are between the Small Profits Threshold and the Lower Profits Limit then there is no Class 2 NIC to pay, instead you will be treated as making Class 2 NIC. This will mean you will be able to access entitlement to contributory benefits in the same way as if you had paid Class 2 NIC.

For 2023 to 2024 onwards, the Lower Profits Limit will be the same amount as the personal allowance for income tax (£12,570 for 2023 to 2024).

A ‘contribution week’ is defined as a period of seven days beginning with midnight between Saturday and Sunday. The first day of the contribution week is Sunday and Saturday is the last. The first week of the contribution year starts on the first Sunday after 5 April.

Thank you.