Member Since: 4th Sep 2009
17th May 2016
Thank you - then 53 weeks it is - wonder how many taxpayers will return the wrong 2015/16 HICBC figure on their SA Tax Returns (4 weekly payments throughout a normal year would be 13 i.e. 13 x 4 = 52) - the GOV.UK Child Benefit page does not mention there are 53 payments. The HICBC calculator (if used by a taxpayer) whilst giving an answer which equates to 53 weeks does not mention 53 payments. Where the calculation is for the complete tax year, it could add after its answer something simple like: "For clarity - this is 53 (not 52) x the weekly rate as there are 53 weeks in this CB tax year"
16th May 2016
Thanks - but the point was - why does the HICBC calculator in GOV.UK appear to only give 53 weeks x the rate of CB as the HICBC answer for the tax year in all cases..........it does not ask for a payment date........
10th Jun 2014
Means to an End
Just had something similar with a client....3 months suspended (sounds painful!)
Suspect pressure in on HMRC staff to either take a penalty or suspend (HMRC criticised for not having enough of these) - but not to readily accept "innocent error"- common sense applied in the olden days i.e. - "more than just an innocent error (source [student loan] clearly existed and client signed the Return knowing it existed but without ticking the box) - so it borders "neglect". It should not have been missed, but it was - but not worth bothering about - as not persistent neglect amounting to "wilful default"" and still not many non-tax people think of Student Loans when it comes to Tax Returns - so, in the new regime, to can get this signed-off by line manager (probably VAT trained, or at least not old IR background, and will invariably say "careless"), go for a 3 month "suspended" instead - which everyone will accept - [except it remains on the client's record forever]......................
7th Nov 2013
Many thanks, gents. Would be more helpful (to me) if EIM33032 therefore went on to say in its "Effect of Section 41....calculating an eligible period" not just "eligible period" but also "and for calculating the SED itself - see EIM33033" i.e. made it clearer that "The designated areas" paragraph is not only dis-applied by S.41 for counting eligible days but also the SED calc - or am I being a bit too pedantic......
7th Nov 2013
Seafarers Earnings Deduction
Tried to limit the data - take is as read that all conditions re SED are met/foreign ports et al - it is the calculation of the actual SED itself (not eligibility) which is the query i.e. having established SED is due, what then are the overseas earnings i.e. the SED due - shipmates have included all the eligible days used in the HS205 model but the "The designated areas" paragraph of HMRC manuals EIM33032 states, I think, otherwise i.e. those days in the eligible version of non-UK days which are outwith the 12 mile limit but inside the Continental Shelf do not count as overseas day when actually calculating the SED deduction as they are not "overseas" days....am I correct?
15th Aug 2013
Land Registry - Phishing E-mail
Us too!! Presume no-one opened the attachment, of course. Also presume the e-mail was forwarded to the Land Registry "phishing" e-mail unit.......