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Posted Tue, 17 Oct 2023 12:27:09 GMT by
Hi, I work for a foreign company remotely from the UK that deducts WHT from my salary and have a few questions: 1. During 2021/2022, the WHT deducted (£1,539) was greater than my UK tax liability (£214) and therefore I paid no tax, only NI dues. Is it possible to claim the difference (£1,325) against my 2022/2023 UK tax liability? 2. I use a room in my parents home as an office. I pay them £100 monthly in cash to cover any expenses. There is no formal agreement nor documentation between us. Can I claim this as an allowable expense? 3. I had to fly to meet my employer at my cost. I assume I can claim this as a business expense. Thank you, Sean
Posted Thu, 19 Oct 2023 13:29:52 GMT by HMRC Admin 20
Hi seanhalsing,

1) No.  unused foreign tax credits cannot be carried forward.                    
2) Yes, you would be able to claim this as an expense.  Have a look at Expenses if you're self-employed
2) Provided your employer does not re-imburse you for the travel, you can claim this as a job expenses.  You would be required to retain evidence of the travel costs.  Have a look at Claim tax relief for your job expenses.

Thank you.


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