HMRC Admin 13 Response
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RE: Leaving non-UK resident employee on UK payroll
Hi ciho_mimo
We are unable to advise on employment contracts.
If you are as still liable to Class 1 NIC, then your employer should keep you on their payroll and account for the NIC due as normal.
If your employer requires more information they can use the contact options at: Employers: general enquiries.
Thank you.
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RE: Reimbursing public transport for commuting
Hi Jade Carter
This would be added to payroll as earnings and subject to tax and NIC but would not be reported on a P11D.
Further guidance is available at: Expenses and benefits for directors and employees - a tax guide: 480
Thank you
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RE: Custom Charges on a parcel that I own
Hi mitkoasd
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.
You can claim a relief to pay less or no customs duty and VAT if you re-import goods to the UK but this needs to be done when customs declarations are made.
You would usually ask the sender to write ‘Returned goods — relief claimed’ clearly on the package and its accompanying import declaration.
The declaration must include a complete and accurate description of the goods, including their quantity and value.
If you’re registered for VAT, make sure your VAT number is quoted on the declaration (CN 22 or CN23).
You can claim for repayment if you’ve overpaid import duty and VAT.
Guidance is available at: How to claim a repayment of import duty and VAT if you've overpaid
Thank you.
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RE: CDS Data Element 2/3
Hi LL
Unfortunately, we are unable to offer advice on specific document codes as which ones to use on declarations as they are part of legal information.
You need to read guidance on each document code as per their appendices. If you have issues with declaring a particular code where you receive an error code, you can raise a ticket with CDS team.
Report a problem using the Customs Declaration Service
Thank you.
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RE: Return for repair to the EU
Hi Julie midgley Midgely
The customs declarations are usually completed by the postal/courier companies on behalf of sender/receiver.
They may ask for information from importer/exporter so they can complete these obligations. You need to check this with the courier company who is handling the package to see what is required.
There are some reliefs available in such circumstances such as returned goods relief or inward processing relief but these need to be claimed when the declarations are made.
You can also claim for repayment if you’ve overpaid import duty and VAT.
More information is available from the guidance at:
How to claim a repayment of import duty and VAT if you've overpaid
Thank you.
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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
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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
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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