HMRC Admin 5 Response

Hi

Please have a look at the guidance on joint ownership - tenants in common at TSEM9220 - Ownership and income tax: legal background: joint ownership - tenants in common.  
The UK / Hong Kong tax treaty give Hong Kong the taxing rights on property income arising from HK property.  
It also allows HMRC to tax you on your share of the property income and for you to claim a tax credit for foreign tax paid.  
You would do this by completing the property section and the the foreign section of the tax return (on paper, SA105 & SA106).

Thank you

Hi

Article 13(2) of the UK/ IOM tax treaty (2018 Isle of Man-UK Double Taxation Agreement – in force)
advises that gains from the disposal of shares in the UK, may be taxed in the UK.  
The number of years that you are not UK resident, does not change this rule in any way.

Thank you

Hi Mark Jones

If you are an employee, your employer will deduct class 1 NIC from your earnings.  
If you then become self employed in addition to being employed, you would need to register for self assessment as self employed (Set up as self-employed (a 'sole trader'): step by step).  
If your net profits exceed the threshholds, then you will be subject to class 2 and class 4 NIC.  
Where this is the case, your class 1 NIC deductions will be taken into account when calculating your class 4 NIC please see National Insurance: introduction.

Thank you

Hi

Please refer to Understand your Self Assessment tax bill

Thank you

Hi

It depends on your total income received in the tax year and whether you are a Scottish taxpayer or UK tax payer - Income Tax rates and Personal Allowances

Thank you

Hi Volodymyr Anisimov

You would need to complete the self employment section of the online return.  
You will need to tick 'yes' to the question "Did you have an annual turnover of £85,000 or more?", as this will allow you to enter the tax deduced in the box named "Other tax taken off trading income:" or box 82 on page SEF4 of SA103F.  
You can claim "trading income allowance" equal to the casual earings of below £1000.00.

Thank you

Hi

I apologise for the delay in receiving your repayment but as your Self Assessment was locked it will need to be reopened before the refund can be processed.
As you have submited a complaint to escalate there is nothing else you can do. You will need to allow the timescale provided to resolve the issue.

Thank you

Hi

While updating your tax account with the exact date you moved into your current home shouldn't have any effect on your tax liability, contact us by webchat or post via
Income Tax: general enquiries
and we can confirm if we can amend the date.

Thank you

Hi

There would be no requirement for you to register in the UK as the director of an Australian company.  
Please have a look at the guidance on being a company director at Being a company director.

Thank you

Hi

You would need to write in to withdraw your expenses claim for the year.
You can send this in when sending a claim for the earlier years to:

HMRC,
PAYE & Self Assessment
BX9 1AS

Thank you