HMRC Admin 5 Response

Hi

We are unable to advise whether split year treatment would apply.  
This is something you will need to work out for yourself.  Have a look at the guidance at
RDR3 Statutory Residence Test
and take the tests to determine if split year treatment applies or not.  
If you are not able to reach a decision, you should consider seeking professional advice.

Thank you

Hi Bianca Muresan

No.  There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax. Further guidance can be found here
Tax on savings interest
and
Tax on dividends

Thank you

Hi

Contractors must register for the construction industry scheme (CIS).  
Subcontractors do not have to register, but deductions are taken from their payments at a higher rate if they are not registered.  
This would suggest that the contractor should be deducting tax from your payments.  Have a look at 
Construction Industry Scheme (CIS).

Thank you

Hi

Only fill in box 10 if you put ‘X’ in any of boxes 1, 2 or 3.
Put the total number of days during the 2022 to 2023 tax year when you were in the UK at midnight.  
Have a look at the guidance notes for box 10 at Residence, remittance basis etc notes for more details.

Thank you

Hi

The worksheet is for simple calculations of gains or losses and can be used for the disposal of land or other assets.
You can also use it for the disposal of shares but only if it is the disposal of the whole of your holding of a particular class of shares.  
You will not be able to use the worksheet in all cases.
You can complete a maximum of 20 worksheets.  
If you use the worksheet, you do not need to provide supporting evidence, however, you should retain your supporting evidence, as HMRC may ask for it at a later date, as part of any enquiry.

Thank you

Hi jayp555

Yes.  All UK dividends and bank/ building society interest, should be declared on the self assesment tax return, as they arise in the UK.  
By completing the SA109, to declare that you are not resident, these sources of income will be included in your self assessment calculation, as disregarded income.  
Self assessment system will make two calculations, one with the disregarded income and one without.  
The lower tax liability of the two will then be your tax liability and any tax above this amount can be repaid to you.  
Please take a look at the helpsheet HS300 Non-residents savings and investment income (Self Assessment helpsheet HS300).

Thank you

Hi Rummie Pavlova

No.  You would only need to declare any interest that the money generates from the date you received the gift.

Thank you

Hi Charlotte

Arrears of pay are earnings paid after the date when the employee should have received the salary or wages.  
To claim for arrears of pay, you will need to write to HMRC at H.M. Revenue and Customs Pay As You Earn BX9 1AS.  
You will need to state how much relates to each tax year.

Thank you

Hi Venus

Individuals who are non resident in the UK are not taxable in the UK on UK interest or dividends received.  
However, if tax is deducted at source from the interest and/ or dividends, then some or all of the tax may not be refundable ( this is known as disregarded income).  
More information can be found here - Non-residents savings and investment income (Self Assessment helpsheet HS300).

Thank you

Hi

Per Article 18 of the UK/Portugal Double Taxation treaty

'Remuneration or pensions paid out of public funds of the United Kingdom or Northern Ireland or of the funds of any local authority in the United Kingdom to any individual in respect of services rendered to the Government of the United Kingdom or Northern Ireland or a local authority in the United Kingdom in the discharge of functions of a governmental nature, shall be taxable only in the United Kingdom'.

Your local government pension will therefore be taxable only in the UK. As regards your UK State Pension, it will be relievable under the 'Other Income' article if 'subject to tax' in Portugal, and will therefore not be taken into account when assessing the UK tax payable on your local government pension.                                          
Please see UK/PORTUGAL INCOME TAX CONVENTION SIGNED 27 MARCH 1968

Thank you