HMRC Admin 5 Response

Hi mjm6x9

You will need to look at the tests and determine if split year treatment applies in your circumstances.  
If it does, you need to complete a self assessment tax return to declare split year treatment.  You can enter the foreign income from 1 April to 30 April in the free hands notes, so that it does not form any part of the tax claculation.  
If split year treatment does not apply, you need to complete a self assessment tax return declaring the foreign income from 1 April to 30 April and claim a tax credit for any foreign tax paid.  
Either way, a tax return is required.

Thank you

Hi

You will need to contact our self assessment helpline on 0300 200 3310 or via webchat at Self Assessment: general enquiries.  
As there is often timescales for these forms to be stamped and returned, my colleagues will be able to check our digital mail service and acquire your form, validate it and return it to you.

Thank you

Hi John

No.  There is no tax relief available for the cost of training courses.

Thank you

Hi

Yes.  Scanned copies of receipts to digitise them is perfectly acceptable, as is a system that records them digitally from the start.

Thank you

Hi David James

A S104 pool is simply the amount of qualifying expenditure that relates to the number of shares in the holding.  
In a S105 holding, the cost of acquiring the first batch of shares is added to the cost of acquiring the second batch.  
This means the the acquisition value of the S104 holding is the combmined acquisition costs.

Thank you

Hi samwai

You should leave boxes 2 and 3 blank, if you have no UK tax to declare.  Enter "N/A" in box 4 and s you mention, declare this as foreign income in the free hand box.  
There is no need to complete a SA106, as there is no foreign tax to claim tax relief on.

Thank you

Hi David Pearn

You would need to request details of the charges and add them on.  The fact you are paying the charges from the interest, does not reduce the interest received for tax purposes.

Thank you

Hi

Your employer may have incorrectly confirmed your end-of-year income with an end date of 05/04/23 included.
To allow us to update this and reestablish this employment on your record, please contact us by webchat or phone via Income Tax: general enquiries

Thank you

Hi

You can find more information here - Business records if you're self-employed 
If you decide to declare your income using Traditional Accounting - recording your income and expenses by the date you invoiced or were billed - you would declare your consultancy earnings in a 22/23 return.
If you decide to declare using Cash Basis Accounting - where you only record income or expenses when you actually receive that money or pay a bill - you would declare your consultancy income in a 23/24 return.
Either method is fine, so long as this method is applied for all of your income, every year. If you would like to discuss this, though, or need further advice, contact us by webchat or phone viaSelf Assessment: general enquiries

Thank you

Hi 

It's possible that, as a result of your earnings being lower than predicted, you have overpaid on your Payement on Account payments, leaving your record in credit.
To confirm this, and discuss what you would like to do with this credit, contact us by webchat or phone via Self Assessment: general enquiries

Thank you