HMRC Admin 5 Response

Hi

If you personally still fulfill the criteria for receiving marriage allowance  - Marriage Allowance - ask your wife to fully submit her return, wait between 24-48 hours, then re-run the calculation on your own (this happens automatically before you fully submit your return).
If the marriage allowance is still not present in your calculation after this, contact us by webchat or phone via Self Assessment: general enquiries, and we can provide further assistance.

Thank you

Hi

Try logging out of your return, and filling it in again from the beginning, this time entering the appropriate date in the box when you first see it.
If doing this does not resolve the issue, contact us by webchat or phone via Self Assessment: general enquiries, and we can provide further assistance.

Thank you

Hi

If the conditions are met for the loan to be a qualifying loan (you will need to determine this) you could claim a capital loss under s253, the loss cannot be set against other income, it would just be an ordinary capital loss.  
Please refer to CG65934 - Losses: loans to traders: other conditions for relief and also helpsheet HS296 Capital Gains Tax and Debts (2024).  

You should declare the loss within the normal 4 years for reporting capital gains losses and the loss can be carried forward indefinitely until he have chargeable gains.  
Please refer to HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024) for any neg value claim in respect of the shares.

Thank you

Hi 

Please have a look at the guidance at HS321 Gains on foreign life insurance policies (2024) for guidance on withdrawals up to 5%.

Thank you

Hi

Please have a look at the guidance regarding dividends at DT2654A - Double Taxation Relief Manual: Guidance by country: Australia: Notes.  
The treaty allow you to claim up to a maximum of 15% of the tax deducted as a foreign tax credit.

Thank you

Hi

If you do not need to complete a self assessment tax return, you can still claim tax relief on payments into a SIPP.  
All that is required, is a letter claiming tax relief, broken down to each tax year in question and with supporting evidence, such as confirmation of payments from the pension provider.

Thanks

Hi 

The rules are the same.  Home to office travel is not allowed for claiming expenses.  This travel would need to be deducted from any expenses claimed.

Thank you

Hi 

No this is not taxable.

Thank you

Hi 

I'm sorry for the delay in processing your mother's return - we should be adding it to her record shortly.
If you have not received acknowledgment of processing in 3-4 weeks, contact us by webchat or phone via Self Assessment: general enquiries, and we can confirm progress made.

Thank you

Hi

If you haven't received your UTR 4 weeks after you registered for it, there may have been an issue with your registration.
Contact us by webchat or phone via Self Assessment: general enquiries to allow us to review your record, and confirm the progress of your registration.

Thank you