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Inheritance Tax Query? Contact HMRC Now

HMRC and HMCTS have changed their contact details for probate and Inheritance Tax queries. The old Inheritance Tax and Probate Helpline is closed. Customers should now use the following numbers:

  • For probate queries, call HMCTS at 0300 303 0648 or email contactprobate@justice.gov.uk
  • For Inheritance Tax queries, call HMRC at 0300 123 1072 or use HMRC’s online ‘assistant’ (unless an IHT400 has already been sent)

This change is meant to improve the service and reduce confusion. However, if customers call the wrong number, they will still be helped.

VAT Registration – Online Only from November 2023

HMRC is discontinuing the paper VAT1 form for VAT registration. Starting in November 2023, all VAT registrations will need to be completed online through the VAT Registration Service (VRS).

  • The paper VAT1 form will no longer be accepted after November 2023.
  • The online VRS is already used for 95% of VAT registrations.
  • Some businesses may still be required to use the VAT1 form and provide additional information.
  • Accurate VAT registration is important for compliance.
  • Businesses that are required to use the VAT1 form will be contacted by HMRC.
  • The digital exemption route will still apply for businesses that are unable to register online.

HMRC are Communicating about Self-Assessment

HMRC is communicating with taxpayers about Self-Assessment requirements. The key topics covered are how to complete an online tax return, who needs to complete a tax return, what happens if a tax bill cannot be paid, and how to check how much tax is owed.

  • HMRC is emphasizing that not everyone needs to complete a Self-Assessment tax return.
  • Taxpayers should use HMRC’s ‘check if you need to complete a tax return‘ tool to determine if they are required to file a return.
  • If a taxpayer has registered for Self-Assessment, they are obligated to file a tax return even if they have no tax to pay.
  • Taxpayers who are unable to pay their tax bill may be eligible for a Time to Pay (TTP) arrangement.
  • Taxpayers should take any communication from HMRC seriously to avoid penalties.
  • HMRC’s communication about Self-Assessment will take place from 24 October 2023 until mid-January 2024.
  • Taxpayers who are unsure about their Self-Assessment obligations should seek professional advice.

Payrolled Benefits, Self-Assessment and Student Loans

There is an issue with the way that HMRC calculates Student Loan repayments for taxpayers who have payrolled benefits. As a result, some taxpayers may have overpaid their Student Loans. HMRC is aware of the issue and is working on a fix. In the meantime, taxpayers who may have been affected will need to use workarounds when completing their Self-Assessment tax returns. HMRC will be writing to affected taxpayers to offer them a refund or the option to leave the overpayment in place to reduce their Student Loan balance.

  • HMRC’s system is calculating Student Loan repayments based on taxable pay, which is incorrect.
  • Taxable pay is inflated for taxpayers who have payrolled benefits.
  • This has resulted in some taxpayers overpaying their Student Loans.
  • HMRC is working on a fix for the issue.
  • In the meantime, taxpayers who may have been affected will need to use workarounds when completing their Self-Assessment tax returns.
  • HMRC will be writing to affected taxpayers to offer them a refund or the option to leave the overpayment in place to reduce their Student Loan balance.
  • The workarounds for calculating Student Loan repayments require taxpayers to know the value of their payrolled benefits.
  • HMRC is reviewing tax returns that have already been submitted to identify and rectify any overpayments.

November Key Dates

  • November 7: The King’s Speech marks the State Opening of Parliament.
  • November 19: Deadline for sending the Employer Payment Summary (EPS) for tax month ending 05 November 2023.
  • November 19: Deadline for paying HMRC all PAYE, NICs, Student Loans and CIS deductions (less child-related statutory payments) if paying by a non-electronic method.
  • November 22: Deadline for paying HMRC all PAYE, NICs, Student Loans and CIS deductions (less child-related statutory payments) if paying electronically.
  • November 22: The UK Autumn Statement will be announced by the Chancellor of the Exchequer Jeremy Hunt.
  • November 30: Corporation Tax Self-Assessment return due at HMRC for accounting periods ended 30 November 2022.
  • The payment for PAYE, NICs, Student Loans and CIS deductions must be received at HMRC by 19 November 2023, even though it is a Sunday. Taxpayers should post their payments early to ensure that they are received on time.
  • The UK Autumn Statement is an important event for businesses and individuals as it sets out the government’s fiscal policy for the upcoming year. Taxpayers should pay close attention to the announcement to see how it will affect them.
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