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  • RE: Resubmitting CIS returns for earlier periods


    Hi  ,
     
    If you are a limited company, then the CIS deductions the company has suffered are reported by submitting an Employer Payment Summary (EPS) using your payroll software by the 19th of the following tax month for HMRC to apply the credit. 

    This should be done each month that the company suffers them. 

    If you need to report these for 22/23 then you need to send a month 12 EPS to report the total CIS deductions suffered by your company. 

    For 23/24 year you will now need to file a month 12 EPS to report the total CIS deductions suffered by your company.

    If you are a sole trader or a partnership business, then these would be reported on your Self-Assessment Tax Return .  

    Thank you .
  • RE: foreign income tax


    Hi ,
     
    Thank you for your question .

    I presume you ar resident in the UK for tax purposes and as such you need to delare your worldwide income to HMRC so you will need to complete tax returns for all years you have owned the turkish property under Article 6 of the Uk/Turkey DTA you will be able to claim Foreign tax credit for any tax paid in turkey you should use the exchange rate relevant to each year these are listed on our website  .

    Thank you .

     
  • RE : Council tax & letting my home whilst I'm on holiday


    Hi,
     
    Thank you for your question,

    We are unable to comment on  council tax conditions you will need to contact your local council .

    IF the Income is less than  £1000 PA then it would be covered by Property income allowance :

    www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income  .

    If it only rooms being let not the whole property you may wish to look at :

    www.gov.uk/rent-room-in-your-home  .

    Thank you 
  • RE: HMRC has incorrectly marked employee as Leaving at end of last tax year


    Hi ,
     
    Please contact Personal Tax on 0300 200 3300 to discuss your employments
    held on your personal record with HMRC.

    Thank you .
  • RE: Employment Allowance - Director Resigns

    Hi ,
     
    Where a company only has directors on the payroll, to be eligible to claim EA more than 1 director has to be earing above the secondary threshold as per NIM06545 - Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies
    - HMRC internal manual - GOV.UK (www.gov.uk) 

    As per your initial enquiry you advised there were 2 directors so both need to be earning above the secondary threshold for the company to be eligible to claim EA, providing the other eligibility criteria are met.

    If the circumstances are that the 2nd director has resigned during the tax year and has become an employee and earns above the secondary threshold then as per NIM06545 - Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies - HMRC internal manual - GOV.UK (www.gov.uk) the additional employee test has been met so the company would be able to claim EA providing the other eligibility criteria are met.

    Thank you .
  • RE: Payrolling P11d benefits for a director who receives no pay (but is 'on hold' on payroll)

    Hi , 
     
    If you wish to payroll the benefits these would go through payroll and be marked as such, if you have them
    set as something on your software which prevents you running the payroll for them you may need to speak to the software provider re this .

    Thank you .
  • RE: Employment Allowance - Director Resigns


    Hi ,
     
    Unfortunately we wouldnt be able to advise on this and this would be giving tax advice which HMRC does not do.

    If the criteria is met then you would not be able to claim EA. 

    Thank you .
  • RE : DEA deductions using Basic PAYE Tools



    Hi ,
     
    This would not be reported on Basic PAYE Tools as it is a net pay deduction and not something that needs to be reported to HMRC. 

    If you use Basic PAYE Tools to generate your employees' payslips then you can add the details of the deduction
    under "Payslip details" on the "add employee payment" page  .

    Thank you 
  • RE : P11d through Gateway 500 employee cap


    Hi  ,
     
    The cap applies to the employee list as this is what is used to generate the P11Ds for the employees. 

    You should be able to remove any employees from the list that have left your employment or no longer require to have a P11D filed for them. 

    If you have any difficulties in doing this please contact HMRC's Online Service Helpdesk on 0300 200 3600 .

    Thank you 
  • RE: Relocation expenses timing



    Hi ,
     
    To be classed as a qualifying costs, the costs have to be paid before the end of the tax year that’s
    after the one in which the employee started their job. 

    If these are paid in 2024/25 it would become a non-qualifying cost and therefore a reportable taxable benefit. 

    Further information can be found at : 

    www.gov.uk/expenses-and-benefits-relocation/whats-exempt   .

    Thank you  .