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  • PAYE section missing on HMRC website?

    Hello - I am mostly self-employed, but also have one employment. I remember previously there is a PAYE section on the HMRC self-assessment website, which lists all the income and tax paid as submitted by my employer, but somehow this section is missing?
  • RE: Income Tax Personal Allowance for BNO holders

    Hi, As I wrote before, I asked why HMRC doesn't recognise BNO as UK nationals, even though UK legislation clearly says BNO are UK nationals? I asked your team to explain where in legislation does it say BNO are not UK nationals, but no one has been able to answer. It seems very peculiar that the HMRC can decide the BNO are not UK nationals without any basis? I am aware that before the UK left the EU, BNO were not considered UK nationals because of the EU law, and BNO were not entitled to personal allowance because PREVIOUSLY in the Income Tax Act 2007, to qualify for a PA one had to be an EU/EEA national. But since the UK has left the EU, the legislation has changed on the Income Tax Act 2007, where it says one has to be a UK national OR an EEA national. Notice it doesn't mention anything about being an EU national, as it reflects that fact that the UK has left the EU and hence not bound by the EU law. Perhaps the HMRC needs to review this and update your policy/ manual, to reflect the change? In short, I just want to understand where in the legislation does it say that BNO are not UK nationals? Because everywhere I look, it says BNO are UK nationals.
  • RE: Income Tax Personal Allowance for BNO holders

    May I politely point out that the circumstances you refer to from the Section 56 (3) of the Income Tax Act 2007 are not updated. If you read the legislation on https://www.legislation.gov.uk/ukpga/2007/3/section/56, you can see that it has been updated on the 31.12/2020 by the Taxes (Amendments) (EU Exit) Regulations 2020, since the UK left the EU. Section 56(3) says - An individual meets the condition in this subsection if, at any time in the tax year, the individual— [F2(za)is a [F3national of the United Kingdom or a] national of an EEA state,] Please notice the change of wordings - an individual qualifies for a personal allowance if he/she is a national of the UK OR a national of an EEA state. The fact that the EU doesn't recognise BNO holders as UK nationals no longer overrule the fact that the UK does in fact recognise BNO holders as UK nationals, as you kindly confirmed by referring to https://www.gov.uk/types-of-british-nationality On the UK government website, it clearly states that BNO are a type of UK national. By this logic, a BNO holder in fact qualifies for a personal allowance. Could you provide contact details if you want me to write in for a formal response?
  • RE: Income Tax Personal Allowance for BNO holders

    Hi, if you read my original post, I quoted the section 56 of the Income Taxes Act 2007 : ''An individual meets the condition in this subsection if, at any time in the tax year, the individual— [F2(za)is a [F3national of the United Kingdom or a] national of an EEA state,]'' The home office advised that a BNO holder is a British National, and following this logic, a BNO holder should be entitled to a personal allowance? What I asked was where in the legislation does it say that a BNO national is NOT considered to be a British national? Or does HMRC has the power to decide the classification of a British national beyond the power of law?
  • RE: Income Tax Personal Allowance for BNO holders

    I received conflicting information again as the home office has advised that BNO holders are British nationals. Can you ask your tax specialist to clarify where in legislations does it say BNO holders are not British nationals?
  • Income Tax Personal Allowance for BNO holders

    I have an enquire regarding personal allowances for BNO holder as I find conflicting information from the HMRC and the Income Tax Act 2007. According to Section 56 (3)(za) of the Income Tax Act 2007, ''An individual meets the condition in this subsection if, at any time in the tax year, the individual— [F2(za)is a [F3national of the United Kingdom or a] national of an EEA state,]'' This section of the Income Tax Act says that the individual is entitled to a personal allowance if the said individual is a national of the United Kingdom. But according to HMRC RDRM10330 Residence: Personal Allowances: Non-Resident Individuals who are entitled to Personal Allowances ''Current legislation sets out a range of circumstances where individuals have a right to claim UK personal allowances and reliefs from income tax, despite being not resident in the UK. The individual may qualify as: an EEA national a British Citizen (including those covered under the British Overseas Territories Act 2002) a resident of the Channel Islands or the Isle of Man a person who has previously resided in the UK and is resident abroad for the sake of their health or that of a member of their family who is resident with the individual a Crown servant a person employed in the service of any territory under Her Majesty’s protection a person employed in the service of a missionary society, or a person whose late spouse or late civil partner was employed in the service of the Crown'' The Income Tax Act says a UK national is entitled to the personal allowance, whereas the HMRC manual says it has to be a UK citizen. As far as I am aware, a BNO passport holder is a UK national, but not a UK citizen. Links for reference - https://www.legislation.gov.uk/ukpga/2007/3/section/56 RDRM10330 - Residence, Domicile and Remittance Basis Manual - HMRC internal manual - GOV.UK I believe that HMRC manuals do not carry the force of law, while the actual legislation does. Surely, we should be following the Income Tax Act on this issue?