So registered for for an "ASA" as an overseas agent
The Partnership has a UK office where it is registered for UK VAT but the partners are tax resident in another EU state
Entered the Business details, professional body, Membership No. Current Gateway Codes for the business which are linked to the UK address , Business Address which happens to be in the UK
BUT the system will not accept UK, Great Britain, England etc as a "valid country". So put in the EU state where the partners are tax resident.
So a London address in an EU State!!
Response is HMRC are now checking your information and will respond in 28 days . We may contact you for more details. If you are accepted then details of how to proceed will be supplied...
I imagine that a large number of overseas agents will have a UK address for correspondence etc but actually be based in a different tax jurisdiction but all HMRC codes and the Gateway is linked to the UK address.
As usual no analysis of any actual workflow, business structure has been made.
Except for "You must have a non UK address!!
HMRC software development has not progressed since the introduction of RTI which could not cope with entities registering for PAYE in the middle of a tax year . This generated fines as the first FPS of the year was not filed.!!
What is the situation for "overseas" agents/Accountancy practices who do not have a UK UTR. How do they register as an MTD agent?
I have had a couple of instances where due to PAYE tax being owed the Revenue have opened an SA record to collect the tax. In both cases they stated that the client had insufficient income to allow the collection by a change in tax code! It would seem that the Revenue are interpreting the "rules" in a manner that suits their requirements at any particular time. In both of these case the tax codes that were used were claimed to be incorrect by HMRC despite the codes being on P60's and P45's. The Revenue when I queried this stated that they never issued these despite the employer using them!
The Workplace pension schemes allow data input via csv files on a set "format" so what is the issue
NEST has one particular set of csv requirements and other pension schemes have variations on these . Accounting packages once aware of the requirements for each of these schemes output csv files to interface correctly with the respective schemes.
In reality it is no different to the pdf template that was used to send information to Companies House and HMRC for company accounts. Just type in from the balance sheet etc. That has checks for validation of data
So surely a simple Excel worksheet with fixed protected headings and a few checks should be a trivial task to be developed for the small/basic tax payer that has to comply with MTD.
MTD is/was over the top anyway
How the Revenue states RTI works
I started getting these generic notices in February so I contacted the Revenue
All my clients are 9 employees and less. Revenue answer " "system" does not recognise this deregation and if you are late you will continue to get these notices. However there are no penalties at present"
It was pointed out that effectively I was running all my payrolls late as the Revenue MUST have the pay information ON or BEFORE the individual gets paid. I was submitting my payroll info before 19th of the following month to fit in with CIS EPS's. This is a no no.
This was compounded by the payroll software setting a pay date of the last Friday in every month. (you now have a variable date in the month)
This is changeable to say the 5 of every month but this default was ignored. The Revenue see the payroll date on the FPS and then take this as the date the individual gets paid so therefore if you submit after this date you are late
They are sending these notices to get customers in tune with the Revenue's requirements
I also found that the online system via an EPS to close a scheme did not work and also as usual they did not receive my letter stating the same (which was sent as a backup)