HMRC Admin 17 Response
Joined: 1/20/2021
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RE : Trivial benefit - one-person company and spouse
Hi ,
Guidance on the definition of a close company can be found on our website at
CTM60060 - Close companies: general: broad definition onwards .
Based on the information provided, the company is a close company.
Guidance on tax on trivial benefits is also available on our website at
Tax on trivial benefits
and in more detail at
EIM21864 - Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016) .
If you’re not sure whether a benefit counts as a trivial benefit you should call the employer helpline on 0300 200 3200
or write to PT Operations North East England,
HM Revenue and Customs, BX9 1BX.
Thank you . -
RE : Corporation Tax Direct Debit Not Collected
Hi ,
Please contact DMB on 0300 2003840 we cannot deal with payments in this forum .
Thank you . -
RE: Notifying HMRC of strike-off
Hi ,
You should contact the Helpline on 0300 200 3410 as we can then check the record and update
accounting periods to reflect dormancy if necessary.
Thank you . -
RE : Striking off
Hi ,
That would be financial advice and outside the remit of HMRC
you should contact an agent or financial adviser .
Thank you . -
RE : Strike off - what to file with HMRC
Hi ,
You should contact the Helpline on 0300 200 3410 as we can then check the record and update accounting periods if necessary.
You should then submit returns with accounts and computations for any periods up to the cessation date.
Please include the cessation date within the accounts or computations as note.
Thank you . -
RE : Clarification on Company Strike-Off and Trading Status
Hi ,
You need to contact the Helpline on 0300 200 3410 as we can then check the record and update if necessary .
Thank you . -
RE: Corporation tax for loss Account
Hi ,
Point 1. The accounts need to be full statutory accounts in IXBRL format.
Point 2 - 4. Please refer to the notes for completing CT600, we cannot advise further.
See :
Completing your Company Tax Return .
Point 5. Anyone on the registered payroll would be an employee but only once .
Thank you . -
RE : Carry Forward Trading Loss
Hi ,
Losses can be carried forward indefinately.
This forum confirm the accuracy of your filings.
If you require specific advisce on a particular period please contact the Helpline on 0300 200 3410
Or alternatively write to:
Corporation Tax Services
HMRC
BX9 1AX .
Thank you . -
RE : Basis for calculating capital gains on cryptoassets acquired for free
Hi ,
That is correct .
Thank you . -
RE : 30 day rule and two investment platforms
Hi ,
Again it depends on whether it is the same shares or not .
Thank you .