User Profile

[jamesbrown]

That's just the window you get to file your annual confirmation statement after the 12 month review period ends, it has always been like that, and verification happens (with the code you already generated) during this window....

[jamesbrown]

One instance to get a code, one instance to supply a code for each role you have, one code to bring them all and in the darkness bind them....

[jamesbrown]

No, your data is on their servers. You can minimize data feeds, like bank connections, to make your life more painful and choose to upload from files, but there is no amount of pain that they are willing to offer that results in no data being present on their servers. It is not a piece of software you...

[jamesbrown]

Agree. A sub is definitely worth the money as things are moving very quickly indeed....

[jamesbrown]

In theory. The usual timelines apply w/r to investigations, regardless of the state of the company. Obviously, they cannot apply a PAYE Reg to a closed company, but they can apply for a restoration order. If they subsequently find deliberate behaviour that leads to a tax liability then, in theory, the...

[jamesbrown]

Anyone with any serious interest in this area can probably dismiss the opinion of someone who wasn't aware of the most elementary rules surrounding IR35 and office holders, i.e., you

I think you need to read what Chris said a bit more carefully. I value his opinion too (which is...

[jamesbrown]

Tbh, it would be as close to a slam dunk as you can get w/ IR35. The ambiguity is always about establishing whether the hypothetical contract looks like employment. If you have this thing immediately before or after that was actual employment and there were no material changes in WPs (meaning that you...

[jamesbrown]

I assume Chris is referring to HMRC's approach to flagging people for investigation, which is guesswork (hence, "personal opinion"). There's no differential status implications of moving one way vs. the other from case law (that I am aware of), what matters is the hypothetical contract based...

[jamesbrown]

It is technically possibly, but it is practically very unlikely as they need to appoint an insolvency practitioner first, which will take a minimum of 1-2 weeks. Depending on the practitioner, the OP would then need to cease trading, get all outstanding invoices paid, prepare and submit final accounts,...

[jamesbrown]

It really makes little difference, except that closing your company is an event that could in itself trigger a compliance check. Either way, if you move from contracting outside IR35 to employment with the same company and performing substantially the same work, there is a good chance that the earlier...

[jamesbrown]

Well, you confused this situation (a regular IR35 scenario) with something entirely irrelevant (specific guidance surrounding the introduction of Chapter 10), so I doubt there's much value in observing what they do. If HMRC happened across someone in this situation (and it isn't that hard to find them),...

[jamesbrown]

To the OP, you have next to zero chance of progressing an MVL sufficiently before BADR increases to 18% next month, even if you didn't have the issue noted above. In any case, you will need to speak to an insolvency practitioner, such as Chris Maslin Maslins, not us.

[jamesbrown]

HMRC never makes any promises w/r to tax, that is elementary. You're probably confusing this with the situation where someone moved from outside to inside when Chapter 10 came in and HMRC suggested they weren't interested in pursuing historical behaviour under Chapter 8 in that context, but there are/were...

[jamesbrown]

It's unlikely to be poopersnot as he doesn't have the IQ to mask his infinitely dull personality.

[jamesbrown]

If you can point to a disclosure and correction in progress, it may not be a big deal for that either, but IDK. Perhaps eek has a better idea.

You have a good weekend too ...

[jamesbrown]

OK. Speak to your accountant first. You are paying them to not make these basic errors (honestly, I would be pretty angry, although the ultimate responsibility rests with you), so they will need to fix the error.

Technically, you may still be able to correct this in your next VAT return,...

[jamesbrown]

( Oh, and to be clear, Box 6 is always correct when I file my VAT returns that contain supplies that are outside of the scope of UK VAT, so it is not a general problem with FA. )

[jamesbrown]

You must enter the total value of all sales in Box 6 of your VAT return, including all supplies that are outside of the scope of UK VAT:

https://www.gov.uk/guidance/how-to-f...70012#section3

I think there are various ways to set the VAT options for a supply in FA, notably via...

[jamesbrown]

The good old FT. Chuckle.

...

[jamesbrown]

Pay for a registered office address and statutory (i.e., not spam) mail forwarding. It isn't expensive.