K L Kwan

Referring to the previous question, could you please advise the address of HMRC to which the tax returns should be sent? Thanks.

HMRC created and sent a UTR by post to me and another letter advising me to submit tax returns. They also advise that they will not send paper tax returns to me and that I must submit them online. But I cannot submit the tax returns online because it asks me for a national insurance number (NINO) when I sign in. I do not have a NINO. I tried to apply for a NINO but was refused because I am not working and not looking for a job. Could I just fill in the return SA100 on the website leaving blank the NINO box, print it out, sign it and send to HMRC by post? Do I need to submit SA109 as well for split year assessment if that tax year is the year I first became UK tax resident?

Referring to my previous posting, my son's income before he arrived at the UK becoming a UK tax resident are foreign income. After he arrived at the UK, he had no UK or foreign income for 2021-22.

My son came to the UK to study full time in a university on 28 Sep 2021 and have been living in the UK since then. He would be a UK tax resident for the tax year 6 Apr 2021 to 5 Apr 2022 (2021-22) under the 183-day rule. Please correct me if I am wrong. Before 2021-22, he is not a UK tax resident for any tax year. For that tax year 2021-22, he did not have any income for the period from the date he arrived (becoming a UK tax resident) to the end of the tax year. He had employment income of about £5,000 and interest income of about £10 before he arrived at the UK for that tax year 2021-22. Does he need to do self assessment for 2021-22? Is it to be done by submitting SA100 and SA109? If the answers are positive, should all the income figures in SA100 be reported as zero (nil)?

I am a retired UK resident without any income. I do not do self assessment or any kind of tax return. If I earn interest on my UK bank savings account and the bank does not report it to the HMRC, do I need to report to the HMRC myself under the following situations : 1. All the interests are earned from a tax free ISA? 2. The interests are earned from ISA and other types of savings accounts. The sum of the interests is more than the sum of Personal Allowance (£12,570), Starting Rate for Savings (£5,000) and Personal Savings Allowance (£1,000), ie £18,570? 3. The interests earned from other types of savings account (excluding ISA interest) is less than £18,570? 4. The amount of interest earned from ISA and/or other types of savings account is less than that is required to report. Please advise the amount. After all , if the bank reports it to the HMRC, I do not need to do any reporting. Am I right? By the way, I would be grateful if you could advise me a contact number in case I would like to talk to HMRC staff. Thanks and regards

Thanks for the reply. I do not know what is the guidance at section 9.11 & 9.12 that you mentioned. Could you specify what guidance or provide me a link? I've browsed the website about Self Assessment Tax Return. It requires a registration to create a Government Gateway account. But it states that to register for Government Gateway, I need National Insurance No. (which I don't have) or postcode (I have) and 2 of the 6 things of the list of which I only have 1 of them. Even then, I still click "Sign In" trying to create sign in details of Government Gateway. It asks me an email address but saying that this will only be used for security updates or to recover sign in details. Should I still proceed to enter my email address?

I have been living in the UK since moving from Hong Kong ("HK") in Aug 2022. Do I need to report the interest income earned since I arrived in the UK in Aug 2022 on my HK bank account? If the interest amount is less than the starting rate of savings £5,000 or personal savings allowance £1,000, will it be exempted from reporting? If I have to report, please advise how. I have settled the tax payable in HK before I came to the UK. After I came to the UK, I have no income worldwide other than the HK bank account interest. Now I wish to transfer my savings from the HK bank account to my UK bank account. Is there any tax implication for the transfer? Would the reporting of the interest income or tax paid thereon, if any, have any tax consequence of the transfer?