HMRC Admin 5 Response

Hi

Please refer to guidance available on our website at BIM46435 - Specific deductions: professional fees: capital structure of business.  
Generally, pre-trading expenditure can be an allowable deduction where it is revenue in nature, but there are exceptions and if it is capital it is not allowable.  
If, having fully reviewed the guidance you haven’t been able to find the information you need or you are genuinely uncertain about how the legislation applies, you may consider making an application to the Non-Statutory Clearance Service. Guidance on this can also be found on our website at Find out about the Non-Statutory Clearance Service.

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Hi

The additional allowance in your tax code would be for the marriage allowance transfer.
If your income for 2022/23 meant you were a higher rate tax payer at 40% then you would not be entitled to the marriage allowance transfer.
To check if this was the case we wpuld need to review the Self Assessment calculation.
You can contact HMRC to check this at Self Assessment: general enquiries

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Hi

If the medical benefit is taxed through your payroll then you do not need to include as a separate entry on your Self Assessment as included in your P60 pay and tax details. 

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Hi

After the tax year end the banks and building societies submit the untaxed interest details to HMRC.
Once received HMRC will review your record and if underpaid or overpaid you will receive a calculation with the details. 

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Hi 

We will need to access your record to check on the repayment. You can contact HMRC at Income Tax: general enquiries 

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Hi 

We would need to access your record to review this.
You can contact HMRC Income Tax: general enquiries

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Hi

To complete a Self Assessment the interest from savings will need to be more than £10,000 Check if you need to send a Self Assessment tax return.
The K code means that the deductions in the code are more than the allowances.
Your father would need to contact HMRC to check the interest is included in the code Income Tax: general enquiries
or he can check online if he has an online account Personal tax account: sign in or set up

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Hi

No the personal allowance is not deducted to calulate your adjusted net income. Guidance can be found at Personal Allowances: adjusted net income

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Hi 

If you are unable to set up a payment plan online you can contact the helpline to discuss if a papyment plan can be agreed 0300 200 3822 8am to 6pm Monday to Friday.
If payments on account have been set up for the next tax year but your income has changed and the balance for the tax year will less then you can adjust the payments Understand your Self Assessment tax bill

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Hi

There are several sections to the SA109 supplementary page.
The Residence section is used to declare that you are not UK tax resident for the whole tax year, claiming overseas workday relief and tax resident for the whole tax year, but claiming split year treatment.  
The split year allows you to split your tax year into a taxable world-wide income period and a taxable UK income period.  
The personal allowance section allows individuals who qualify for personal allowances, to claim them.  
The domicile section is relevant if you wish to claim the remittance basis of tax.  
If you choose not to complete a SA109, you are declaring that you are tax resident in the UK for the whole tax year and you are declaring your world-wide income and capital gains on the tax return.

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