Site logo
  • Home
  • Tax
    Sub-categories
    • Personal tax
    • Business tax
    • HMRC & policy
    HMRC & policy
    OTS: Implications of using tech to simplify tax
    HMRC & policySponsored
    The last leg of Making Tax Digital – are you ready
    Making Tax Digital easy for you.
  • Practice
    Sub-categories
    • Practice strategy
    • General practice
    • Skills
    General practice
    How South African accountants view UK accountants
    Practice strategy
    Why don’t we report our suspicions?
    General practice
    Wolters Kluwer Product Showcase
  • Business
    Sub-categories
    • Financial reporting
    • Management accounting
    • Finance & strategy
    Financial reporting
    Should auditors ignore fraud?
    Finance & strategy
    NMW consultation: An opportunity to enable change
    Finance & strategy
    Podcast: How to risk manage Brexit
  • Tech
    Sub-categories
    • Accounting software
    • Practice software
    • Excel
    • Tech pulse
    Tech pulse
    Software Reviews
    Practice software
    Software Reviews
    AccountingWEB Software Reviews
  • Any answers
    Sub-categories
    • Latest questions
    • Most recent replies
    • Most liked questions
    • Ask a new question
    Tax
    Has this happened to a client of yours?
    Tax
    Self Assessment penalty letters going out late
    Business
    Can you liquidate an unregisteted club
  • Community
    Sub-categories
    • Industry insights
    • Blogs
    Social media and staff : Time for action?
    HMRC
    Sale and leaseback for care home
    Growth hack: Tap Into R&D tax credits
  • Hot topics
    Sub-categories
    • Self assessment
    • Making tax digital
    • IR35
    Self assessment
    Self Assessment penalty letters going out late
    Self assessment
    Anonymous HMRC Refunds
    Self assessment
    trading from personal account instead of company
  • More
    • Resources
    • Podcasts
    • About AccountingWEB
    • Advertise on AccountingWEB
    • Terms of use
    • Privacy policy
    • Contact us
    • Got a question?
  • Search
    Enter your keywords
  • Login
  • Register

glynisbm

Member Since: 27th Jul 2009
Blogger
Likes: 0
Thanks: 16
glynisbm
  • Blog posts
  • Questions
  • Answers
  • Comments

My answers

23rd Sep 2015

Seafarers helpline

Is it worth giving the Seafarers helpline a ring and running the scenario past them, they're usually pretty good.

 Telephone: 0300 200 3300Textphone: 0300 200 3319Outside UK: +44 135 535 9022

 

Opening times:

8am to 8pm, Monday to Friday
8am to 4pm Saturday

Closed Sunday and bank holidays

 

Reply to
100% seafarers' deduction - vessel support work
13th Apr 2015

Benchmark rates

The main thing to remember is that the expenses must be incurred wholly, necessarily and exclusively in the performance of the employees duties and are obliged to be incurred. (S336 ITEPA 2003)

As long as the receipts are retained to show the actual expenditure then there should be no problem.

The benchmark scale rates are those that HMRC will accept without receipts as long as they are at or below the amounts stated,

http://www.hmrc.gov.uk/manuals/eimanual/EIM05231.htm

The danger arises if the employee is given an amount for expenses that actually exceed what they incur and so a profit situation arises and HMRC will then treat the payment as a round sum allowance and tax and NI it within the provisions of S62 ITEPA 2003

 

Reply to
HMRC BENCHMARK EXPENSES
8th Dec 2014

Mariners Group

Hello

Might be worth getting in touch with the mariners team at HMRC:-

Local Compliance
Marine Group S0970
PO Box 3900
Glasgow
G70 6AA

You can also telephone us on 03000 582419 (or +44 3000 582 419 for international dialing).

To help us to advise you about your personal contributions position we will ask you to complete a questionnaire giving information about you and the ship you work on.

Mariners' Questionnaire (PDF 55K).

Generally speaking, there has to be some connection with the UK, e.g the ship must be registered in the UK and fly a British flag; the contract signed by the mariner should be a UK based contract, the mariner should have been in UK territorial waters.

 

 

 

 

Reply to
Seafarers' Earnings Deduction
5th Dec 2014

In a word yes.

With direct tax (employment status falls in to this category) you should first appeal to HMRC.

If you are not satisfied with the response, then you can request a statutory independent review (someone other than the original caseworker will review the matter)

You will then be supplied with a "conclusion of review" letter.

If you are still dissatisfied with the outcome of the review, you can appeal to the First Tier Tribunal (Tax) by accessing the notice of appeal form on the HM Courts & Tribunal Service website

http://www.justice.gov.uk/tribunals/tax/appeals

With the appeal form, you should enclose the decision letter and conclusion of review.

REMEMBER .... You MUST appeal within 30 days of the decision, otherwise it will be classed as a late appeal and you will then have to have a separate late appeal hearing before the tribunal will hear the substantive issue (although sometimes HMRC will not object to the late appeal)

 

 

 

Reply to
Appealing a status decision
29th Aug 2014

Central Exception Processing Team

Ring the Employer Helpline again, ask to speak to a higher officer (HO) or senior officer (SO) and then ask the HO or SO to put you through to the Central Exception Processing Team (CEPT) in Newcastle.

This discrepancy should have been picked up automatically, but HMRC do have 4 years from the tax year in which the discrepancy occurred to deal with the issue. S34 Taxes Management Act 1970)

Good luck!

 

Reply to
Reclaiming overpaid employer NI contributions
25th Aug 2014

scholarship income

Might be worth looking at this too

 

http://www.hmrc.gov.uk/manuals/eimanual/EIM06235.htm

Reply to
Tax Allowance on University Course
25th Aug 2014

On a point of interest...

Just be aware regarding appeals to the First Tier (tax) Tribunal, that HMRC can and do apply to the court for a strike out application where the grounds for appeal have no reasonable prospect of success (see Part 2 (8) of The Tribunal Procedure (First - tier Tribunal) (Tax Chamber) Rules 2009 (S.I. 2009/273 (L.1)) 

Whilst I understand that people do get frustrated with HMRC and appeal as a last resort, it should be remembered that HM Courts & Tribunals Service is a scant public resource and that it is sometimes worth agents and their clients looking to alternative dispute resolution with HMRC.

 

Reply to
HMRC Penalties - are they enforceable?
25th Aug 2014

National Insurance

As far as the National Insurance (NI) side of things go, Finland is classed as part of the European Economic Area (EEA) - see Chapter 4, CWG2 Employers further guide to PAYE & National Insurance, which is available on HMRC website.

The basic rule is that you pay NI in the country where you work.

However, if your client is an employee who normally  works in the UK but is temporarily working in Finland and the work is not expected to last more than 24 months, they would usually carry on being insured in the UK and would pay NI as if they were.

The UK employer should apply for form A1 before the employee leaves the UK.

 As it's all a bit of a minefield, my advice, would be to contact HMRC International Caseworker on 0300 200 3506 or +441912037010 if calling from abroad.

Hope that helps!

Reply to
What is the tax position if I am working overseas but via a UK agency?
25th Aug 2014

S98 or S55 penalties?

HMRC should automatically consider mitigation of penalties.

See here:- http://www.hmrc.gov.uk/manuals/cisrmanual/cisr65040.htm

Basically, S98A penalties are mitigated to S55 penalties, which generally speaking will make them less.

 

Reply to
Sect 102 TMA 1970
17th Feb 2014

If the DLA is overdrawn by more than £5K AT ANY TIME during the tax year, then a beneficial loan arises.

The Director needs to pay interest (S178 ITEPA 2003 interest) http://www.hmrc.gov.uk/manuals/eimanual/EIM26136.htm

at the HMRC official rate 

http://www.hmrc.gov.uk/rates/interest-beneficial.htm

HMRC will expect to see evidence that the interest was actually paid.

There is a helpful working sheet P11D working sheet 4 that you can use to help you calculate.

Reply to
DLA interest query.
  • Show more

Most read this week

25th Apr 2007
5
Finance & strategy

New rules on declaring cash when entering or...

Trending

  • Business tax

    VAT warning to cafes and sandwich bars

  • Finance & strategy

    New rules on declaring cash when entering or...

  • Accounting software

    Small business accounting software: Start here

Accounting Excellence

2018 Accounting Excellence winners
Meet the 2018 Accounting Excellence Award winners
Software Excellence: The winners
Congratulations to 2018 software award winners
Accounting Excellence: Making Tax Digital
Where is the bridging software to plug the MTD gap?
  • About AccountingWEB
  • About SIFT
  • Advertise on AccountingWEB
  • Terms of use
  • Privacy policy
  • Contact us
Copyright 2019 Sift
Sift