HMRC Admin 21 Response

Hi,
Yes, you need to register a PAYE scheme.  
You can do this online at Register as an employer.  
Without a PAYE scheme, you cannot file a P11D for you personally, reporting the benefit you receive.  
Also, you would not be able to file a P11D(b) which is your employers declaration of Class 1A National Insurance contributions.
As you do not take a salary, you will need to notify us of that by submitting submissions called "Period of no payments to employees".  
You will also require a PAYE Online for emloyers account once you register your PAYE scheme, as submissions are sent using that account.
With regards to penalties, you may be charged penalties, yes.
You may want to call our Employer Help Line for support during this process of setting everything up - 0300 200 3200.
Thank you.

Hi Catherine,
I believe you are referring to the exemption for annual parties or similar functions.  
The exempt amount being £150 per head of actual attendees.  
However, if the cost to the employer is more than that amount, the full amount is taxable as a benefit in kind.
Where you allow your employees to bring a partner, and the exemption criteria is not met, then the benefit in kind value for each employee who brings a partner, is the cost to the employer per head multiplied by two.
This is because the partner is not an employee and therefore the benefit is charged to the employee that brought them.
Thank you.

Hi,
Please see below guidance on bringing goods into the UK for personal use.
Bringing goods into the UK for personal use.
Thank you.
 

Hi Prodigal Sour,
Unfortunately, it is out of our remit to advise which procedure codes can be used on declarations.
CDS appendix 1 and 2 cover information on procedure and additional procedure codes, please see below links for more information.
Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Thank you.

Hi Catherine,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
This includes anything new or used that you:
•    buy online
•    buy abroad and send back to the UK
•    receive as a gift
Please see below link for more information: 
Tax and customs for goods sent from abroad
Thank you.

Hi,
It depends on whether you have transferred the beneficial ownership of any future gain as well as the rental income when the declaration was submitted.
Thank you.

Hi,
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it is not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60'. ERSM20193 advises that when RSUs payout at the market value on what is called ""dividend equivalents"" in either cash or shares, such payments will generally be taxed as earnings in the year they are received.
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents.
Thank you.

Hi Rebecca,
Written rules are at Individual Savings Accounts (ISAs) and specifically at the sectio non withdrawing your money.
Thank you.

Hi,
Please refer to the following Guidance - Marriage Allowance.
Thank you.

Hi Alan,
You will need to resubmit the form and then call 0300 200 3310 to request that it be dealt with as a priority.
Thank you.