HMRC Admin 5 Response

Hi Q10 Q

 A full list of the benefits and other payments that are categorised as 'public funds' is provided at: Public funds

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Hi

Article 14 of the UK/Croatia tax treaty, advises that salaries, wages and other similar remunerations derived by a resident of the UK, will be taxable in the UK, unless you are in Croatia undertaking that employment. 
2015 Croatia/UK double taxation agreement.  
You should not be paying tax in Croatia for income earned while you are resident in the UK.  You will need to claim a refund of the tax deducted by the Croatian tax authorities.  
You will need to contact them to advise how you can do this. You may need to apply for a certificate of resident and submit this to the Croatian tax authorities, to claim a repayment of tax.  
As you are taxable in the UK, you will need to declare the income on SA102 (employment) and SA106 (foreign) sections of the tax return.

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Hi

Chargeable event gains are subject to income tax. Any gains are treated as forming part of the deceased’s income at the date of their death and should therefore be included in your late fathers self assessment tax return.  
On the paper tax return, this would be SA101 (additional information).  The online tax return has an option on page 2 of 3 "tailor your return".

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Hi

Replacing a boiler is considered maintenance and repairs, with the costs being set against the rental profits in your self assessment tax return.  
Please have a look at the maintenance and repairs section of Work out your rental income when you let property for more information.

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Hi Tom Richards

Unless a scheme is specifically stated to be tax-advantaged under the terms of one of the four schemes in the link, then it would be non-tax-advantaged.
ESPP is a generic term which could include a variety of different share plans: it does most commonly mean something structured where employees can purchase stock in their companies at a discount and enjoy tax benefits.  
UK companies may also operate them (without any tax advantages).  You should check this with your employer.

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Hi

You would only be able to include an EIS claim in your 22/23 tax return for that tax year.  
If your claim is for tax relief on an investment of over £33333, then this claim will need to be submitted on a self assessment tax return (SA100) and be declared on SA101 (additional information).  
If you completed a tax return for the year you wish to claim the relief for, you can amend the tax return or if that can no longer be done, you would need to submit an overpayment relief claim in writing.  
Please also have a look at helpsheet HS341 at Enterprise Investment Scheme – Income Tax relief (Self Assessment helpsheet HS341).

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Hi

Answer 'no'. If you say yes, it will calculate further liability.

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Hi

From what you mentioned, it is unlikely a tax return will be required.  
To be absolutely sure, please use the self assessment criteria tool to confirm whether you need to complete a 22/23 tax return.  Please see Check if you need to send a Self Assessment tax return.

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Hi

As it will already be on your record to be coded, that's why it shows as nil.
You can make payment via your personal tax account and any payments you make between now and the end of March 2024 will change the tax code.
The first codes are due to go out at the end of January 2024 and will show the full underpayment. If you pay in instalments, each payment will produce a new code.

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Hi 

Yes you can do this.

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