Member Since: 19th Oct 2011
16th Feb 2017
Thanks. I was researching it earlier and saw the employer obligation if it is a listed company but had assumed this was if it was uk listed. Is this definitely still relevant if listed on another stock exchange?
24th Nov 2016
I've made the claim on the husband's return as well as the wife's, which both went in last week, and the husband has had his reapyment, less the marriage allowance part. I have just been told on the phone that entries on the returns are not enough, a separate claim has to be made for it. This is wrong, isn't it? I'm sure I've done others where the credit has just gone through with no problem.
20th Oct 2016
Thanks all. Yes, I did just mean he lost out in the value stakes, it wasn't referring to what his actual CG calculation should be.
(note to self: be more clear!)
20th Oct 2016
And there's the rub. I have only just heard about it so it hasn't gone on to any returns prior to this. And it happened several years ago.
26th Aug 2015
I have been looking throughthe CT600 guidance and the only place I can see to put this additional trading income is in box 14. It is entitled Annual profits and Gains Not Falling Under Any Other Heading, which is not strictly correct but it is the only place I can see to put this separate profit that needs to have tax alcualted and paid on it. Anyone know if this is the way to go/what HMRC may make of it?
17th Jul 2015
Paul Wood, this is the email we received last week from TPR in response to our latest letter claiming exemption:
"Thank you for your email dated the 23 June 2015
For individuals who are no longer an employer for the purposes of automatic enrolment, i.e. ceased trading or employers who are ‘director only’ companies, there is now an automated deactivation form which will require certain pieces of information to be provided. Upon submission of the required information, our records will be automatically updated and a confirmation email will be issued.
With this in mind, please can we ask that you provide us the details of exempt employers via our website – the form can be found here; https://automation.thepensionsregulator.gov.uk/notanemployer.
Please note that exemptions via email and letter notifications will no longer be processed.
If you have any further questions, please contact us."
16th Jul 2015
I think then, reviewing what you have replied Euan, and what Kazmac mentioned, I should also put a halt to any more exemption claims until TPR issues more guidance. They really don't make it simple, do they.
16th Jul 2015
Do you think this is the only option Euan? I can see a lot of our clients wouldn't necessarily be keen on this.
22nd Jun 2015
Its just for the small companies rate box on a company tax return, although the profits of all 3 copmanise combined is well under the upper limit for the rate.
7th May 2015
Thanks taxguru et al, suitably chastised!