The best thing to do is ring to report a change in circumstances. I don't know your personal situation, but if you have a child(ren) living with you then you may still be entitled to claim child tax credit(CTC) and the overpayment from the earlier period will be deducted in instalments from the subsequent award. However, if you are receiving working tax credit (WTC) as a single person and are no longer entitled to claim then technically, the tax credit office (TCO) can demand the amount overpaid in full. You can request time to pay and can negotiate this with TCO regarding the amount and date repayments commence. TCO will expect you to complete an income and expenditure (I & E) form to establish the repayment amount. Ring them as soon as you can to sort it out as it will Put your mind at rest. Kind regards Gbarbm

I can see what they are trying to do, but the point at issue is that DWP will not give you the copies they hold as it is not correct for them to do so. The monies your hubby is due constitute a payment after date of leaving and must be treated in the way described in the CWG2.

I could tell a few things about some large well known companies that would make your hair curl! As the saying goes; you're only as strong as your weakest link, most of whom seem to be in payroll and HR

Yes page 11 of the CWG 2 is quite clear... If the employee has already left and adjustments are made to the P45, a duplicate P45 cannot be prepared/issued. The reason for this is that a P45 can be used for repayment purposes. Your hubby could google CWG 2, copy and paste the section on page 11 and put it on a response e mail to the employer and see what they come back with

Technically yes they do; the P45 is a 4 part form and all parts have to contain the same information. However, once the P45 has been issued they can't recall it. What they should do is write you a letter on company notepaper giving details if the amended amounts. Speak to payroll and refer them to the CWG 2 employers further guide to PAYE and NI as the instructions are contained in there. They can download it from HMRC website if they don't have a paper copy.

No problem ajj; I appreciate that you're trying to help, it's just that there have been occasions where the employer (or someone acting on their behalf) has got hold of the info and has used it against the employee. Kind regards Gbarbm

Ajj CAG do not encourage posters to give out information such as that you are requesting. This is because CAG is a public forum and it may identify the poster and compromise their position if that information gets back to the employer. Kind regards Gbarbm

In his/her first post, it states " His contract is not with the family directly, but a security firm employed by the family." This suggests to me that the security firm could be an agency in which case; Subject to certain conditions, the agency legislation applies where a worker provides services to an 'employer' through a third party in such a way that, technically, the worker is not an employee of either. The third party will often be an employment agency but the legislation may apply to any worker who provides services through any third party. Before the legislation was introduced an agency worker who was not employed by either party was liable to Class 2 NICs and assessed under Schedule D. Where Part 2 Chapter 7 applies, the services rendered by the worker are, for income tax purposes, treated as if they were the duties of an employment held by the worker. The remuneration receivable is treated as earnings and is therefore chargeable to tax under as employment income. Accordingly, all the employment income rules apply and PAYE must be operated by the payer. Where Regulation 2 applies, the worker is treated as an employed earner for Class 1 NICs purposes. The agency is treated as the secondary contributor for Class 1 NICs purposes by virtue of Regulation 5 and paragraph 2 in column (B) of Schedule 3 to the ‘Cats Regs’. All I'm saying is that further info is required as it is not as clear cut as it first appears

As I understand it, after 13 weeks you are interviewed to confirm that you are actively seeking employment and the advisor will assist you in finding a job. You got the JSA contribution based as you were probably paid at or above the lower earnings limit for NI but that does change to JSA income based which is means tested.

Sometimes the overpayment from the earlier year is carried forward and is reduced by any underpayments that may have occurred. Check the notes accompanying the P800 as there should be an explanation there

JSA (contribution) based depends on the NI contributions made in the 2 years prior to claiming, you then move on to JSA income based which is means tested

Just for clarification; One of the deciding factors on the operation of PAYE is whether the employer who makes the payment on account of wages or salary has a tax presence in the UK. The decision in Oceanic 56 TC 183 makes it clear that there is a territorial limitation to PAYE which restricts it to cases where the employer has a ‘tax presence’ here. For PAYE compliance purposes, it does not matter whether any corporation tax liability actually arises on the UK presence of the employer. It is sufficient that a tax presence exists. HMRC regards a branch or agency in the UK, or a UK representative office, as establishing a tax presence. However, we would not regard an overseas employer as having a tax presence in the UK simply because there are employees in the UK. For example, an overseas concern may employ sales staff in the UK who simply travel around from their private residences to seek orders. We would not say that there was an employer tax presence at the private address. An overseas employer may also use professional services in the UK, for example banking or legal services. Again, we would not say that this was a tax presence in the UK. For there to be a tax presence, we need to show there is something in the UK similar to a branch or agency, office or establishment. Essentially, we need a UK address where we can contact the employer, send PAYE literature and, if necessary, enforce compliance. Cases where doubt exists as to whether PAYE is appropriate should be referred to Personal Tax Product & Process, PAYE Technical, Shipley, for advice before it is agreed that Direct Collection procedures can be applied. Once we can show a tax presence, we can look to that presence to operate PAYE even if payments to employees in the UK are not made from the UK. For example, even if the UK employees of a UK branch or agency are paid by a part of the organisation outside the UK, we would still require the branch to operate PAYE.

Can't they do an X or Z read on the till which will show what was paid into the till for that day and match it up with sales which would prove the 20p was put in?

You're welcome Regards Gbarbm

Your friend can contact the status inspector at HMRC who would then undertake an enquiry to establish the correct status. Presumably,at the moment, the security guards are paying Class 2/Class 4 nic and are declaring their income on the self employed page of their self assessment return. If there is an employer presence in the UK then there will be an obligation on that employer to pay tax/NI. An employer presence could be as simple as a UK accountant dealing with matters. The main issue for the security guards is the loss of "contributory principle" by that I mean that if they are not having the Class 1 (employment related) NI paid for them by the employer, this will have an impact on contribution based benefits in the future as there may be insufficient Class 1 contributions paid and they will not be entitled to full state pension etc

As I understand it, HMRC will only give Childcare tax credits for registered Childcare costs. I take it the nursery use the minibus to pick up/drop off the children and for trips? In all honesty, I doubt that these costs would constitute registered Childcare, which is probably why the nursery asks for separate payment of them. There is no harm in trying to claim for them... but I would expect the claim to be rejected. Sorry to be the bearer of bad news Kind regards Gbarbm

So when you pay Childcare costs to the nursery, are the minibus costs not included as part of the overall total or are they paid seperately?

Regarding the nursery, is it privately owned or a local authority one? Who owns the minibus?

Hi Use the ESI (employment status indicator) on HMRC website this will provide an opinion on employment status.

If HMRC have made an error (which it appears they did as they failed to make proper and timely use of the information you supplied them with) then there is every possibility they will remit the overpayment. Get a subject access request in... As long as you can supply them with the number you made the call from they should be able to trace it

Hi Google COP 26. This is HMRCs code of practice relating to overpayment of tax credits. You could also make a subject access request for a transcript/copy of the call you made regarding the change in circumstances in respect of the Childcare and a copy of the notes made on the computer by the advisor at the time of the call. You would need to provide the telephone number from which the call was made and the date/time of the call if known.

As you know John, can't help with the legal stuff, but just wanted to wish you all the best. Keep us updated. I'm sure that once the district judge is in full procession of the facts he will strike out the claim and award you your wasted costs! Regards Gbarbm

In effect, the insolvency company takes on the role of the employer regarding the issue of P45 etc Are you able to contact them and discuss this with them?

Glad it's all been sorted; enjoy spending it!

As Caro says you were a subcontractor within the Construction Industry scheme. The payment has been subjected to tax at 20%. You should have completed a self assessment return, giving details as per the certificate of payment You should write to the HMRC officer enclosing a photocopy of the CIS certificate (do not send the original in case it goes astray) they will calculate your tax liability based on the total income received