HMRC Admin 5 Response

Hi

Please see EIM21685 - Particular benefits: car parking near work

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Hi

The P800 may be showing the total Basic Rate band. When calculation your tax due for the year it will only be based on the income you had.

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Hi

Yes.  You are free to continue working as self employed and have paid employment.  
You will still need to complete a self assessment tax return every year.  If you submit a paper tax return (SA100), you would inlcude SA102 (employment) and SA103 (self employment).  
If you submit online, then you would choose yes to employment and self employment.  
The tax payable on your self employment profit, is being collected automatically through your employment, rather than through self assessment.  
When you submit your tax return, including employment and self employment, both will be added together and a liability worked out.  
Ideally, the tax deducted by your employer would be equal to the liability self assessment calculates and no more tax is due.  
By including the deduction for self employment in your tax code, it allows you to pay the tax over the year, rather than in full at the end of the tax year or through payments on account.  
The choice to keep the deduction or remove it from your tax code is yours to make.

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Hi Ch330

If the Deep Dicounted Securities (DDS) satisfies the conditions in TCGA92/S117, then the DDS will be a Qualifying Corporate Bond (QCB) and will be excempt for Capital Gains tax.  
If the DDS do not satisfy the condition, they remain chargeable to Capital Gains tax.  Take a look at CG54601 - CG54601 - Deep discount securities: qualifying corporate bonds

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Hi 

If the Hong Kong Severe Disablement Allowance is similar in nature to the social security benefits at EIM76100, then it is not taxable and should not be included in a self assessment tax return. 
Take a look at the guidance here EIM76100 - Social security benefits: list of non-taxable social security benefits
However, any foreign social security benefit that is also a pension, must be considered a foreign pension and included in a self assessment tax return (EIM76009 - Social security benefits: taxable foreign benefits).
If you need to delare this as a pension, it would be on SA106 page F2, in the section for pensions (Self Assessment: Foreign (SA106)).

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Hi

The double taxation agreement between the UK and the USA at article 17(3) advises that payment made by the USA for social security or similar to a resident of the UK, shall be taxable only in the UK. 
Please see UK/USA DOUBLE TAXATION CONVENTION
Pensions paid by the US government to members of the US armed forces, or to their surviving spouses or children) in respect of their period of service continue to be regarded as paid for services rendered to the United States.
Such pensions therefore come within Article 19 (Government Service) of the convention and are exempt from UK tax unless, exceptionally, the recipient is both a national and a resident of the UK in which case the pension is taxable only in the UK.  Take a look at the guidance here DT19853 - Double Taxation Relief Manual: Guidance by country: United States of America: Notes
You are free to work in the UK when in recipt of this pension.

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Hi Alex Ragan

For Self Assessment you will need to query this online or in writing. If you click 'Ask HMRC Online' and say 'speak to an adviser' you will be put in the queue for Webchat.
You can find the link here Self Assessment: general enquiries

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Hi

No.  The funds from a QNUPS passed to a beneficiary, are not taxable, unless they are paid periodically, as a pension.

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Hi Peter Harrison

You will need to contact our self assessment webchat, to progress chase your repayment.  You can find details here Self Assessment: general enquiries

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Hi

The form P85 is used to notify HMRC that you are leaving the UK.  
It allows HMRC update your records and would be completed provided you do not need to submit self assessment tax returns for the tax year in which you leave the UK.
You can get the form here  Get your Income Tax right if you're leaving the UK
The number of days you can spend in the UK and not be considered resident for tax purposes, would need to be worked out, as other factors can reduce the number of days considerably.  
You would need to apply the residency tests to determine that maximum number of days you can spend in the UK and not be resideent for tax purposes. You can find details here
RDR3 Statutory Residence Test

Thank you