Expenses » Discount Reports » Go to message
The discounts would not need to be recorded for PAYE/NIC purposes as there would be no actual cost to the employer therefore no benefit to declare.
I have further referred the matter now to my technician for details re company accounts and wil update regarding this ASAP..
Industry specific help and support » Off payroll working IR35 in the public sector » Go to message

I have been advsed that you should call the ir35 helpline on 03001232326 as the query is difficult to explain over email.

Regards and thanks
Expenses » Overseas Business Trip » Go to message
The flight would be an expense to be claimed through the employer's business accounts and returns - see guidance here:

Expenses » Discount Reports » Go to message
Hi there,

I have now submitted your query for technical advice and will get back to you as soon a s possible.
Keeping your tax records » On line purchases » Go to message
Please see this guidance on record keeping which give appropriate advice:

Getting started » PAYE registration » Go to message

Please see this statement taken from Gov.UK:

"You’ll get a 12-digit activation code within 10 days of enrolling for a new online service, or 21 days if you live abroad."

Full details can be found here:


The activation number is sent by post for security reasons

Expenses » Rent half of apartment for company needs » Go to message
Hi again,

Here is some technical guidance - I trust this will be of some help.

"If I am reading this correctly, the director is buying a flat in the country where he resides. If he then sets aside one bedroom for business purposes, he will be able to charge the UK company for using “home as office”, which will entail claiming heating/lighting etc. on a pro rata basis.

If he googles “home as office” he will get quite a few helpful hits, including HMRC and one from an accountancy firm that included a calculator which may be useful."

Expenses » Rent half of apartment for company needs » Go to message
Hi skoshkarev,

Your enquiry has been submitted for technical guidance and a response will be posted in due course.
Getting started » Register as Self Employed as foreigner » Go to message
Hi Hanna,

Please see the questions below from our VAT technician and let me have your reply as soon as is practicable.

"Could you please answer the following questions to help me resolve your query:

What type of service are you providing?
Which country are you located in when you provide the service?
Do you have a business establishment in the UK and/or France?
Are you currently registered for VAT in the UK?"

Getting started » Register as Self Employed as foreigner » Go to message

Please see below the reply from our Self Assessment technicians to the first 4 points raised - a reply regarding the VAT query will follow.

"If you will be UK resident then you would be required to register as self-employed and file a tax return. There is tax residence indicator that can be done online on gov.uk to determine your residency position and information on this is available here

https://www.gov.uk/guidance/hmrc-tools-and-calculators#residence and https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt

Depending on the level of your self-employed profits you may be required to pay national insurance as there is no exemption for being a student.

Information for registering as a self-employed and for national insurance is available on gov.uk as follows:




Getting started » Payment of tax certificate. » Go to message
Please bear with us as we have sent your query for technical advice.
Getting started » Register as Self Employed as foreigner » Go to message
Hi HannaB,

Thank you for your post - we have sent you a private message, so please check and respond accordingly.
Expenses » Nil P11d(b) required? » Go to message

In case you wish to check out further guidance on the P11D process we have several webinars to help. This link will take you to the appropriate page:

P11d webinars
Expenses » Nil P11d(b) required? » Go to message

If, as you say, you have not paid yourself any benefits-in-kind during the last tax year then there is no requirement for you to complete the form P11D(b). This link will take you to the appropriate guidance:


Regards and thanks for your enquiry