HMRC Admin 17 Response
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RE: Declaring rent a room income when it is below taxable limit
Hi,
Thank you for your question if all of your letting income is exempt under the rent a room scheme you do not need to notify HMRC of this income . -
RE: Tax refund for dormant company
Hi,
Your question suggests the company may be seeking to claim terminal loss relief? However, you state the company has not been receiving income for some time and is not trading.
Whether or not the company is trading is a matter of fact and when it ceased to trade is important in respect of whether loss relief is available.
Any expenses generating a deficit that doesn’t arise from trading activity cannot be treated as a trading loss, the winding up of a company’s affairs is not in itself a trading activity.
For guidance on post cessation expenses please refer to guidance available on our website at www.gov.uk/hmrc-internal-manuals/business-income-manual/bim90090can.
If the company has a trading loss to carry back, a company tax return, with accounts and computation to include the claim will be required.
Repayments can be issued to a nominee if the company bank account is closed.
Nominee information can be recorded on the CT600 return.
Thank you . -
RE: Certificate of tax residency -still waiting after 2.5 months
Hi,
Please call the Corporation Tax helpline on 0300 200 3410 for general enquiries.
Your query and details will be escalated by the advisor to one of our officers who will investigate .
Thank you . -
RE: Certificate of tax residency -still waiting after 2.5 months
Hi ,
Please call the Corporation Tax helpline on 0300 200 3410 so that this can be investigated.
Thank you . -
RE: CT61
Hi ,
I am sorry to learn of the difficulties you are experiencing trying to obtain this information.
I would suggest you put your request in writing and send it to
Corporation Tax Services
HM Revenue and Customs
BX9 1AX .
Thank you . -
RE: Electric Ex Demonstrator Car Allowable Prepurchase Mileage
Hi ,
1) If the car has only ever been a demonstrator then we would generally accept it as new,
there is no specific number of miles that we would use.
2) If the car is being bought by the business as a business asset for use of the business then yes .
Thank you . -
RE: LTD Corporation for Non-Resident
Hi ,
This is tax planning advice and you should seek profesional advice regarding this .
Thank you . -
RE: Corporation Tax online Service - Cannot get Access
Hi,
It may be that you have previously activated a business tax account using the corporation tax UTR and company number.
Please contact OSH on:
0300 200 3600
Or get click Get help with this page.
Thank you . -
RE: Interest calculation
Hi,
Log into the HMRC portal, once you have logged into the portal select the accounting period where the interest charge hass arisen
and click on the late payment interest link, this will take you directly to the calculation .
Thank you .
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RE: Donations to a CIC
Hi,
Under Corporation Tax Self-Assessment (CTSA) rules it is for your company to deceide whether
a specific voluntary receipt (donation) is classed as taxable income or not.
You may wish to engage the services of an accountant to help you make a decision.
Guidance on this subject can be found in HMRCs Business Income Manual (BIM) at BIM41800 onwards .
Thank you .