HMRC Admin 13 Response

Hi BuddFox
HMRC is unable to provide specific or tailored advice through the Online Community Forums and cannot comment on any form of calculation, example or scenario as we may not be in possession of all the relevant information. 
The HMRC Customer Forum is for general queries only and is intended to help our customers self-serve. We are unable to provide financial advice or further interpretation of the guidance provided on GOV.UK.
Please see the guidance at: 
Trusts and Capital Gains Tax (Self Assessment helpsheet HS294)  
ensuring that you look at the year that you are concerned with.
For further information, please contact the trust and estates helpline Trusts.
Thank you
 

Hi Susanna
The disposal of the overseas property, will need to be reported in the capital gains section of a self assessment tax return for the tax year in which the property was disposed of.  
You will need to work out if you have made a gain on the disposal of the property.  
There is a capital gains calculator a: Tax when you sell your home: Private Residence Relief, which you can use to work out if there is a gain.  
All figures must be in UK pounds sterling.  
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal.  
For your convenience, there are exchange rates at: 
[ARCHIVED CONTENT] Exchange rates from HMRC in CSV and XML format and for older rates at:
[ARCHIVED CONTENT] HM Revenue & Customs: Exchange rates
You are free to use any of the supplied rates or one of your own choosing.  
If you must pay capital gains tax on the disposal in Slovakia, you can claim up to 100% of the foreign tax paid, as a credit against UK capital gains.
Thank you
 

Hi Levent Aksu
Thank you maxb for your helpful post.
HMRC is unable to provide specific or tailored advice through the Online Community Forums and cannot comment on any form of calculation, example or scenario as we may not be in possession of all the relevant information. 
The HMRC Customer Forum is for general queries only and is intended to help our customers self-serve. We are unable to provide financial advice or further interpretation of the guidance provided on GOV.UK.
Additionally, it is not possible to check individual tax records through this forum. 
Guidance on completing your tax return is available at 
•    How to complete your tax return for Self Assessment – SA100 tax return (2024)
•    Self Assessment: Employment (SA102) – Employment notes (2024)
The box in your online return titled “Amount of underpaid tax for earlier years included in your tax code for 2023-24” should be completed
If you still require further assistance you can contact us through  Self Assessment: general enquiries.
Thank you
 

Hi OxPay
The forum is only set up to give general advice and cannot comment on your specific issue.
Please contact Employers: general enquiries to discuss further.
Thank you
 

Hi SMH Gardezi
If the Director is subject to NMW legislation then you can only salary sacrifce an amount that does not take the salary below the minimum wage.
Please see the guidance at: Salary sacrifice for employers. 
Please Contact us | Acas for more info on the NMW for Directors.
Thank you.
 

Hi Ian Pennell
If the Pastor is not a Director then the SIngle Director criteria does not apply to Trustees.
The organisation may qualify for Employment Allowance if they meet all the other criteria.
Please see further guidance at:
Employment Allowance: further guidance for employers
Thank you
 

Hi Jean Wong,
The issue with Basic PAYE Tools should now be resolved.
If you have already downloaded and installed the Basic PAYE Tools version 25.1 or failed to install and still experiencing problems, contact the online services helpdesk.
You should check this page regularly for further updates:
Basic PAYE Tools — service availability and issues.
Thank you.
 

Hi Donna Lawrence
The forum can only give general advice and cannot comment on a scenario, such as this, as we may not be in possession of all the relevant information.
The business will initially have to establish if it meets the criteria for the exemption.
Please see guidance at: Expenses and benefits: meals for employees and directors: Overview.
Thank you.
 

Hi Jeremy Seamans
You would need to speak to the Home Office with regards to Visa’s.
Please see guidance at: Visas and immigration.
If the employees are regarded as being tax residents, then they may have to be taxed through the UK PAYE.
Thank you.
 

Hi 
Mandatory payrolling of benefits will go live for the 2026/2027 tax year.
Please report the benefit on kind through a P11d if you have not registered to payroll this benefit for the 2025/2026 tax year.
Please see guidance at:
Payrolling: tax employees' benefits and expenses through your payroll and 
Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026
If you wish to discuss this further please see options at:
Employers: general enquiries.
Thank you.