Pentonia

Hi I am trying to assist with completing form HS304 and I am struggling to find key information. Can you advise? When claiming for exemption from UK tax we need to enter in box 3a of form HS304 the article number under which exemption is claimed. Whilst I know that income from a UK pension (not government service pension) and from a property rental in the UK is eligible for exemption, I cannot locate the article number under which exemption is claimed for these two sources of income. Please can you advise of the Article number under which exemption is claimed for: 1) A UK pension, and 2) Property rental income?

Further question(s) if you don't mind. I've looked and cannot find. On completing HS304: 1) Which Article Number of the DTA is relief for pension income claimed (I appreciate that we only claim for pension income that is not a government service pension. eg an appropriate private, NHS (sometimes) and state pension? We exclude government service pensions from this form) 2) Likewise, Which Article Number of the DTA is relief for property rental income claimed?

Thank you for your reply. Asking a follow-up question as I am finding conflicting information; Is a NHS pension paid by NHSBSA treated as a government service pension and taxable in the UK or is it taxable in Spain?

Hi We are doing verification checks on a new supplier and are checking the VAT registration number on the invoice. There are a few companies in the group (3 or 4), and two swapped names in late 2020 (A Ltd changed name to B Ltd and B Ltd changed name to A Ltd). This has been checked with Companies House. Doing a VAT reg number check for Co A Ltd, the registered name comes up as B Ltd (Both share the same address) and from the registration and group registration docs we have been sent I can see that the VAT registration was before the date of transfer and B Ltd is not listed on the group registration. Our purchase from this company is totally immaterial but the question is simply whether we can legitimately pay and recover the VAT, or what steps should we take to enable us to legitimately process and claim the VAT.

I am assisting a colleagues parents with preparing their tax return. They retired to Spain and became resident in Spain in Sept 2020 and started paying Spanish tax on their UK income Jan 2021. They have each drafted a “DT-Individual Spain” to claim relief at source from UK tax which they intend to submit with the 2023-24 Tax Return. We appreciate that once this application is accepted by HMRC that they will not need to include on their UK Tax Returns UK State Pensions, NHS Pension and private pension (currently taxed at source) but their Government Pension will remain taxed in the UK and will need including together with any other UK income. The question surrounds the submission of the “DT-Individual Spain” and the 2023-24 Tax Return given we are now in November. Should the 2023-24 when submitted include the UK State Pension and if so should the “DT-Individual Spain” be submitted at the same time or should it be delayed until the final 2023-24 tax liability is paid? The alternative is to submit the “DT-Individual Spain” in the belief it will be accepted before January 2025, but this potentially causes issues if it is not processed in time. The concern is around HMRC processing and the repayment of tax due for 2023-24 falling into a ‘black hole’ with prior years refunded and not 2023-24.