HMRC Admin 13 Response
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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 -
RE: Taxation of gains on Qualifying Corporate Bonds held by a UK company
Hi John Lawrence
Please refer to the following guidance at: CG53702 - Qualifying corporate bonds: general definition - HMRC internal manual and CG53704 - Qualifying corporate bonds: definition - securities that can qualify - HMRC internal manual.
You may also wish to refer to guidance at: Capital Gains Tax for business: What you pay it on.
Thank you -
RE: UK non resident working for a UK LLP but WFH Australia
Hi HMRCUser247,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum.
This forum is for general queries only and is intended to help you self-serve.
We cannot comment on any form of calculation/example or scenario, whether fact or fiction.
We can only point you the direction of the guidance, so that you can review the guidance and to allow you to make an informed decision.
If, after that you still need advice, you will need to contact us direct or you need to employ the services of a financial adviser, accountant or tax agent.
Thank you. -
RE: Calculating interest earned on deceased’s bonds in tax year of death and in administration peri
Hi Tony Meader,
This forum is for general queries and self-service. We cannot provide specific advice.
However, HMRC agrees, with your suggestion, of dividing the income pro-rata.
Thank you.