Member Since: 3rd Dec 2002
11th Nov 2019
The P60 was incorrect as P45 earnings should have been added to the record and, if necessary, shown as 'previous employment' earnings on the P60 giving a combined result - although since his employment did not actually change, only the payroll provider, there should have been no form P45 the new payroll provider should have carried on with the year to date figures. With RTI HMRC usually send a correction notice to include P45 previous earnings. It seems that everyone got it wrong!
2nd Sep 2019
The other thread below complicates by involving different EU member states but if they are both UK based and the sub-contractor is not VAT registered, should the main contractor use the reverse charge or not?
20th Jun 2017
doesn't this whole exercise just fly completely in the face of all recent simplification efforts?
It has taken years to get P11Ds simplified and now the complexity is just being ramped up again!
8th Mar 2017
am I missing something?
a receipt, whether income or capital would not be reflected as a creditor on the balance sheet of the landlord's property accounts - it would either be debtor or, if already received, would be a larger debit bank balance.....