I had the same query a couple of months ago:
and received confirmation yesterday that details have now been transferred with no further implication.
Would this article be relevant?
Apologies if I misunderstand this however I think the interest should be calculated on the whole balance.
Also I do not think a debit to the DLA constitutes payment.
It seems the silly HMRC calculator is still using 2.75% .
Thanks Lion that's reassuring.
There has been a ECJ ruling that theses charges shouldn't be applied in the first instance. However the individual needs to send a letter to the French authorities to have the charges refunded. I have a model letter (in French) but I haven't yet the practical experience of getting a refund. Pm me for more info.
Thanks Ruddle. They think the company will be acquired and are willing to take the risk so as to avoid an income tax charge and NIC (47% + er NIC) further down the line; and pay CGT rate instead.
The writer of the blog assumes we use the pdfs to read online. Indeed the user experience may be better on html but as others have pointed out the pdf format is more flexible for off line reading/ sharing.
"GOV.UK exists to make government services and information as easy as possible to find and use.
For that reason, we're not huge fans of PDFs on GOV.UK."
I think HMRC would accept a retrospective application if some conditions are fulfilled.
From the VAT manual:
Exception from registration: retrospective applications
Schedule 1, paragraph 1(3) gives the Commissioners discretion to allow requests for retrospective exception. It is important to consider each case on the basis of reasonableness.
If you receive an application for retrospective exception containing information which:
• would have been available at that time, and
• would have led you to grant exception from registration at the earlier date
then it would be reasonable to allow retrospection now.
This was confirmed by the tribunal case of Nash and Nash - MAN/96/1332 which held that only factors which are evident at the time that registration should have taken place should be taken into account.