HMRC Admin 17 Response
Joined: 1/20/2021
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RE: Expenses (e.g. council tax, insurance) during time a rental property was empty awaiting sale?
Hi ,
Thank you for your question.
It does not matter whether the property is a house, flat, or even part of a house or flat (i.e., a single room, annexe, etc).
Our Property Income Manual (section titled ‘PIM1020 - Introduction: what is a UK property business?’) confirms that profits from UK land or property are treated, for tax purposes, as arising from a business.
It also confirms that it does not matter how many properties the taxpayer has, or how many different types of income they receive from land and property.
The Property Income Manual is available at: https://www.gov.uk/hmrc-internal-manuals/property-income-manual .
Thank you . -
RE: Import VAT problem
Hi.
Box 2 should only be used if your bringing goods in to Northern Ireland from the EC.
You will need to contact your software provider to look in to this .
Thank you . -
RE: Common financial interest / Same economic objective
Hi.
The Statement of Practice refers to the separation of businesses where these are artificial in nature.
So the statement is referring to financial links between these 2 separeate businesses.
In order for these businesses to be separate for VAT purposes then you would need to define any financial links bewteen them
which would compromise their separeate individual statuses.
Thank you .
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RE: How Long To Re-Register a VAT Number?
Hi.
I apologise for the continued problems with the 'Check a VAT nummber service.
I will pass your comments on to the Team dealing with this issue.
Thank you .
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RE: Variable Direct Debit to pay PAYE
Hi ,
As you have stated that the guidance isnt assisting you, it suggests there may be a more complex issue preventing you from setting this up.
This would require us to investigate your account specifically, something we cannot do on the forum.
If you do not wish to phone you may be able to use our webchat function which will allow you to speak to an adviser online.
You can access this by visiting https://www.tax.service.gov.uk/ask-hmrc/chat/employer-enquiries .
Thank you . -
RE: Car Allowance
Hi,
In terms of tax and national insurance a car allowance is just additioanl earnings which will be subject to tax and national insurance accordingly.
Whether someone has a drving license or not will affect the tax or national insurance posiiton.
Potentially you may wish to seek legal or contractual advice on this matter as may be contractgual implications to consider.
Thank you . -
RE: Permanently leaving UK working overseas paid by UK employer
Hi ,
Your employer should give you a letter with the date you went abroad and your pay and tax details up to the date you were sent abroad.
You should complete form P85 and submit that to the tax officd to see if an NT code can be applied.
The employer should contact international caseworker on 0300 200 3500 to discuss the employers and
employee national insurance contribution position.
Thank you .
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RE: Pension on SSP
Hi,
Statutory Payments cannot be reduced for a salary sacrifice.
Salary sacrifice is the employee sacrificing their right to salary – they cannot sacrifice their right to a statutory payment.
Statutory payment must be paid in full.
The employer would need to check if the employee had a contractual entitlement to the benefit – if they did, the employer would need to continue to provide the benefit without being able to recoup the cost from the employee’s stat payments.
The employer can contact ACAS for help on whether the employee has a contractual right to a benefit.
Thank you . -
RE: DPNI scheme and Workplace Nursery Scheme
Hi,
A workplace nursery would usually be a nursery provided onsite at your employer.
If you have DPNI scheme that suggest the employer has no premisis in the UK.
So I dont beleive this would be approrpriate.
Thank you . -
RE: Adding members to a VAT group
Hi.
If you are creating a new VAT group then you would need to complete a VAT 1 form to form a bew VAT registration.
As part of the online application it will ask you if you are forming a VAT group and will then ask you to complete and
attach a VAT 50/51 form.
If you have trouble completing/attaching the VAT 1 form please click on the 'get help with this page'
link at the bottom of the page so that the Digital Team can resolve this .
Thank you .