HMRC. 10.1 The Landlord will, at all times, be liable to abide by HM Revenue and Customs’ rules including their rules for self-assessment. The Agent shall bear no responsibility for ensuring The Landlord pays the relevant tax, in this regard The Landlord should take advice from a qualified accountant or similar.
HMRC. 8.9 The data received from Home Office will be stored in a secure server and on secure premises in accordance with the prevailing central government standards with restricted access to those personnel in HMRC RIS DAT and HMRC TC and ChB who will be responsible for facilitating the data sharing arrangement; and who will be responsible for owning and analysing the resulting matches.
HMRC. The Landlord will, at all times, be liable to abide by HM Revenue and Customs’ rules including their rules for self-assessment. The Agent shall bear no responsibility for ensuring The Landlord pays the relevant tax and in this regard The Landlord should take advice from a qualified accountant or similar. The Agent will give to HM Revenue and Customs such information regarding the letting as they are lawfully obliged to do. This may include full details of every landlord and the annual rental income, but The Agent shall not be responsible for preparing or submitting a Tax Return for The Landlord or dealing with any taxation or accounting matters. If The Landlord appoints an accountant or other representative to handle his tax affairs, The Agent shall if requested provide to the representative copies of all rent statements and deductions, costs, etc. In the event that The Landlord’s usual place of abode for the purposes of HM Revenue & Customs is at any time during the term of the Contract outside the United Kingdom, the Landlord shall be responsible for obtaining a valid exemption certificate from HM Revenue & Customs together with a separate notice for The Agent (as Managing Agents named on the application) authorising us to pay rent to you without deducting tax. This can be obtained by registering under the Non-Residents Landlord Scheme (NRLS) and completing form NRL1 (individuals) or NRL2 (companies) online at xxxxx://xxx.xxx.xx/government/collections/non-resident-landlords-forms. Our HMRC number is NA026757. Unless a valid exemption certificate, as detailed in Condition 10.4 above, has been obtained by The Landlord, The Agent shall, in accordance with the terms of Sections 971 and 972 Income Tax Act 2007 and the Taxation of Income from Land (Non-Residents) Regulations 1995 SI 1995 No. 2902), deduct basic rate of tax from the income received.
HMRC. Her Majesty’s Revenue and Customs (also known as the Inland Revenue). Medway Council: Medway Council, Children and Adults – learning and caring directorate, Gun Wharf, Dock Road, Chatham ME4 4TR. Nominated agent: A person or organisation designated by the customer to manage their direct payments. Personal budget: Sum of money from Medway Council towards the cost of a customer’s eligible support and care needs. This sum of money may vary from time to time; Medway Council will confirm variations in writing.
HMRC. H.M. Revenue and Customs (and, as the context requires, any predecessor, replacement or successor body); ITEPA 2003: the Income Tax (Earnings and Pensions) Act 2003; Lenders: as defined in the Facilities Agreement;
HMRC. 4.9 HMRC will match the data received from the Home Office against their “Connect’ database and RTI records. HMRC will match against records which will be taken from the current tax years plus the previous closed tax year only and provide the following data to ISD on all confirmed matches. The agreed fields of Home Office data for linking the data back to Home Office records namely: o CID per ID o Date of Birth Provide confirmed matches only and link any HMRC data to the agreed fields provided by ISD at 4.6 and provide the following: o NINo Match Flag Y/N o Doc53_Name o Doc53_DOB o Doc53_UTR o system_links (a list of which systems there is a link) o Latest Base Address, Previous Base Address 1 and Previous Base Address 2 o Doc59_Name o Ym0_All_Employers o Ym0_All_Emp_Total_Pay o Ym0_All_Emp_Total_Tax o Ym0_Director_indication o HMRC_Intel_Flag o Day_Tel_Match o Evening_Tel_Match o Mobile_Tel_Match o Latest_Employer_Name o Latest_Employer_Address o RTI_START_DATE o RTI_LEAVING_DATE o RTI_Latest_Payment_Date o TAXABLE_PAY_YTD o TOTAL_TAX_YTD o PAY_IN_LATEST_PERIOD o OCCUPATIONAL_PENSION o Latest_HMRC_Ad_Match o Prev_HMRC_Ad1_Match o Prev_HMRC_Ad2_Match o Match_Summary o Match_Status
HMRC. 4.29 To ensure the matching is of best quality and reliability, HMRC match across several fields of information provided by the Home Office including name, DOB, address and NINo. This is done to identify the correct individual within the Connect system. Only strong matches are retained. Any matches which do not match on enough criteria are considered no matches. The slightly weaker matches that may retained are denoted as potential matches rather than confirmed. From this point HMRC match on their real time information (RTI) data on NINo. To reduce the chance of mismatches and misinformation, HMRC will only use the HMRC NINo found on the Connect system, not the Home Office supplied one.
HMRC. 8.4 The lawfulness of processing personal data under this PMoU for HMRC is set out below:
HMRC. 8.13 In accordance with the GDPR, HMRC are required to complete a DPIA for this exchange. DWP
HMRC. The Trustee may make any determination it thinks necessary for ensuring that the Scheme complies with any applicable requirements of HMRC. The determination's provisions shall override any provisions of the Rules to the extent that they are inconsistent and are not part of the Preservation Requirements.
