Member Since: 3rd Oct 2002
2nd Sep 2019
Yes I have had one just like this today - HMRC confirm ITR received in July but "not processed".
27th Aug 2019
Another possibility is that the client worked abroad in the EU and applied for an A1 certificate. The NIC Office frequently take the Class 2 out of SA when this happens.
6th Aug 2019
The client might be unaware of how horrible the e-mail looks. They may have typed it out perfectly in their word processing program but when the text is cut and pasted all the style can be lost - it just ends up as a mulch at your end even though it looks fine to the sender.
17th May 2019
Probably limited cost trader, so 16.5%. Usually professional musicians are better off avoiding the FRS.
6th Nov 2018
Thanks for the responses - my concern was whether we would be allowing higher rate relief on mortgage interest where we should only be allowing it at the basic rate.
1st Aug 2018
I sometimes lose clients from the list if they are working temporarily in the EU. The contractor offers to complete the application for an A1 for them and gets them to sign a 64-8 to speed up the process - the client doesn't realise what they have signed and that this effects our authorisation. Could be something like that?
9th Jun 2017
Whilst editing the TYO is tempting it really rather undermines the Council of Mortgage Lenders agreement.
I don't want to have to go back to asking for SA302s from the Revenue.
24th Nov 2016
If you do not complete a US Return to get the US tax refunded then the whole of the withholding tax will be available for a DTR claim. But the DTR allowable is restricted to the UK tax liability on the profit attributable to the US earnings - you should not deduct the US tax in full without first calculating the UK tax bill on this part of the profit.
As the US rate is usually 30% the DTR claim is likely to be less than the full amount.
22nd Nov 2016
I have had clients in this situation. I could not see how to avoid the withholding tax but so long as the client has got an ITIN you can prepare a US Tax Return as a non-resident alien (so US earnings only) and get a refund. This obviously reduced the Double Tax Relief in the UK but is worthwhile as the withholding rate was 30%.
31st Oct 2016
Thanks again everyone. I thought I had this sorted but clearly not.