HMRC Admin 13 Response
-
RE: Russian Steel Declaration - types of signatures allowed
Hi WLWalczak
You may need to contact national clearance hub to seek advice on this query.
National Clearance Hub
Thank you
-
RE: Clarification of £135 Import Rules For Consumers
Hi Tracy3 Fletcher
If you bought the goods yourself and they are neither excise goods nor gifts sent to you (over £39) and valued under £135 including postage and any insurances you will not have to pay anything to the delivery company to receive goods.
Please see guidance at:
Tax and customs for goods sent from abroad: Tax and duty
Thank you
-
RE: Refund on returned goods
Hi Montagne01
You can claim for repayment if you’ve overpaid import duty and VAT or returning goods you have purchased.
Please see the guidance at:How to claim a repayment of import duty and VAT if you've overpaid
Thank you -
RE: Corporation Tax on Interactive Broker Interest and Dividends
Hi Tony Munro
Yes, interest is taxed at the normal rate for CT.
Dividends that are automatically reinvested are not taxable, but will become taxable when finally taken.
Thank you -
RE: Reclaim Duty on Exports into the EU
Hi Gazz
If the duties are paid to EU authorities where a preference was available, you need to check with the relevant customs authority for repayment process.
How to claim a repayment of import duty and VAT if you've overpaid to HMRC is available in the guidance at: How to claim a repayment of import duty and VAT if you've overpaid.
Thank you -
RE: Help with a CPC?
Hi Kim T
Unfortunately, it is out of our remit to offer advice on customs procedure codes.
You can find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports in the guidance at: Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
To find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports, please see the guidance at: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Thank you -
RE: Other Income on CT600
Hi Claire Barker
HMRC has a designated Digital Technical Support Team team who handle queries relating to online filing issues.
Please refer to: Technical support with HMRC online services or by clicking ‘Contact’ at the base of the page and scroll to GOV.UK contact form where you will be able to explain the issues you are experiencing.
One of our agents will reply as soon as possible by email.
Thank you -
RE: Corporation tax for loss Account
Hi Mohamed Karim
Please refer to the following guidance in relation to your query: Corporation Tax: trading and non-trading.
I would advise that you use Corporation Tax: general enquiries with your company details to discuss further. Thank you -
RE: Relevant Life Insurance
Hi harmonious
Please refer to the following guidance at: BIM45525 - Specific deductions: insurance: employees and other key persons - HMRC internal manual.
You will need to speak with your tax advisor for more specific advice in relation to the insurance product you have.
Thank you