EB123

You should also check the rules in the country you are actually in. You may find the setup is not okay from their perspective. For example, your employer might need to register / pay into the system there.

I have read the various HMRC guidance notes on both trivial benefits and the definition of a close company. Am I right to think that a one-person Ltd company, where the person is both the only director and employee counts as a 'close company'? If yes, then does that mean that the annual £300 trivial benefit allowance that applies in this case can be used by the director to pay for a meal for them and their spouse? (Assume this is the only trivial benefit given in the tax year and the total cost is under £300.)

Hi, please can you direct me to the right HMRC helpline to speak to a person about moving overseas (EU - country with a dual taxation treaty) but keeping a UK Ltd company operational. Specifically, with regard to corporation tax and VAT liability - which may be claimed by both countries. Please do not direct me to HMRC guidance on moving overseas as I have read it, but now need to speak to a person. Thank you.

I plan to emigrate to the EU next year. I have checked my NI record and it gives me a number of years I still need to contribute before reaching pension age to get the full state pension. I have read all the guidance on qualifying years, and that on moving overseas, but some of it is contradictory. I will be working for myself when I go overseas and will close down my UK Ltd company. I want to talk to a person to clarify what class of contributions I can make once I move, and if I just need to make them for the number of years my NI record says I need. I cannot find the right number to call. Please can you direct me to the right place?