HMRC Admin 28

Hi,

This goes under the foreign section of the return.

If you are filing online then you need to select yes to foreign income under the tailor your return section and then select pension when asked under the foreign section for the type of income. The questions should then match the paper version.

You can find guidance here:

Self Assessment: Foreign (SA106)

Thank you.

Hi,

Yes these would be considered foreign income. They would be reported on the self employment section of the return and you would only need to complete the SA106 foreign section to claim foreign tax credit relief for tax already deducted.

Guidance on the remittance basis can be found here:

Residence, domicile and the remittance basis: RDR1

Thank you.

Hi,

This would be done on the residence section of the return SA109.

You can find guidance here:

Residence, remittance basis etc (Self Assessment SA109)

Thank you.

Hi,

You do not declare tax on gifts received but if you sell the cryptocoin then you may be subject to Capital Gains Tax on this.

Further guidance on cryptocurrency can be found here:

Cryptoassets Manual

Thank you.

Hi,

If this is a limited company then you would need to speak to Corporation Tax regarding this. If this is as a self employed individual then the expense would need to fall under the wholly and exclusively rule in order to be allowable.

You can find guidance here:

Business Income Manual

Thank you.

Hi,

Please follow the criteria tool to determine if you are required to complete a tax return form:

Check if you need to send a Self Assessment tax return

Thank you.

Hi,

You will be required to declare your foreign income on a Self Assessment form if you are a UK resident and you do not claim the remittance basis on the income.

Please see guidance here:

Tax on foreign income

Thank you.

Hi,

Please see the guidance and examples regarding Chargeable Events here:  

Read guidance on sending life insurance Chargeable Event Certificates    

HS320 Gains on UK life insurance policies (2020)

Thank you.

Hi,

If you are making the items to sell as part your trade, then you can claim the normal expenses including ropes and delivery.

Thank you.

Hi,

The P85 form informs us that you have permanently left the UK and allows us to check if there is any tax refund due back to you. You can fill in the P85 retrospectively, so you would enter the actual date in which you left the UK a few months ago. If you are not working in the country you are resident in then you will select no for this question.

You can check your UK residency status here:

RDR3 Statutory Residence Test

If you are non resident then any income form your country of resident will not be taxable in the UK.

Thank you.