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Thank you. Do I have to pay NI for the foreign sole trader?

I send a letter to HMRC to inform HMRC yesterday 23 Oct 2024. National Insurance Contributions and Employers Office HM Revenue and Customs BX9 1BX, UK I find it in "Employers: support for new employers" https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-enquiries-support-for-new-employers is that ok?

Thanks HMRC Admin 25. I have go through your link 'Tax on foreign income" but it does not mention treatment of foreigh sole trader. The country in which the foreign sole trader is set up and run is a place where there is double tax agreement wtih the UK. Just wonder my income (and expenses) in the foreign sole trader operations will be taxed as "foreign inocme" or "UK income"?

Dear HMRC I would like to clarify how to fill in the self assessment forms in case of REMITTING CAPITAL GAINS under REMITTANCE BASIS. The taxpayer is qualifed for using remittance basis in the year and would like to use remittance basis in 2023/24. Tthe taxpayer has foreign capital gain arising in 2023/24 and has remit the capital gain to the UK in 2023/24. Q1: I understand that the taxpayer has to fill in Form 109 to decalare the use of remittance basis. But Form SA109 do not have space to fill in the amount of capital gain remitted. In order to report such capital gain remitted to the UK, shall the taxpayer fill in SA108? Q2: If yes, which boxes of SA108 to fill in. I have ALREADY read the Guidance of UK Government (Remittance basis 2024 (HS264) Updated 6 April 2024, but it do not mention how to fill in SA108 form.

Hi I would like to clarify about SA 106 F2 "Overseas pensions, social secuirty benefits and royalties". My friend received monthly pension from a pension scheme in Hong Kong in 23/24. My friend has reported this pension income in Hong Kong and paid Hong Kong tax thereof. He is a tax resident in UK in 23/24. The questions are: 1. I understand that under DTA between the UK and Hong Kong, pension paid in consideration of a past employment in Hong Kong will only be taxable in Hong Kong (country of resident), therefore the pension income is not taxable in the UK. In such case, I thinK my friend DOES NOT need to report the pension income in SA106 F2 "Overseas pensions, social secuirty benefits and royalties", am I right? 2. If correct: I notice that In note to SA106, it mentioned that "If you hae a pension that's not taxable in the UK because of a DTA, give full details of the pension's payer, pension and relevant DTA in 'Any other infomration' box on your tax return. Is that mean that even if he does not need to report the pension income in SA106 F2 "Overseas pensions, social secuirty benefits and royalties", he still have to report the amount recived, the name of pension payer and relevant DTA in "Any other informaion" Box, am I correct?

Thanks. How about NI? Shall I pay NI for the salary income from foreign employer (with no establishment in the UK)?

Hi, I have a question about UK income or foreign income. if just moved in UK after 6 April. Before I arrived UK and I am not a UK tax resident before I moved in. Before I moved in, I lived and worked full time overseas. After I moved I, I still worked (part time or full time) for the overseas company as an employee and earned salary. I wonder if this salary is UK source or foreign income? Shall I report it in SA100 or SA106? Is there any NI payable as a result of this salary? Thanks

I would like to ask question about foreign sole trader business. Case as below: 1/ the tax payer moved to UK since this tax year in 2023/24 and I was never be a tax resident of UK before this year. 2/ runs a business as a sole trader which is a registerd in a foreign country (i.e. not in UK) since many years ago and continues this busienss during the tax year of 2023/24 after moving to UK. My income from this foreign sole trader busines is over GBP 1,000 each year. I would like to know: 1. whether the profit this foreign sole trader business a foreign income or a UK income? 2. Is this foreign sole trader business subject to NI in UK? 3. When filling in SA100 Question 2 "self-employment", shall this foreign sole trader business be included? Thanks

About the first time Self-assessment regitration and firstt time tax reporting, I have a few questions: My friend has foreign income that need to be reported through self-assessment, I understand that such income has to be reported in Form SA106 (or SA 109 whcih covered remittance basis - not decide yet). In any case, such forms (ie SA106 or SA109) are not free because I cannot file them throught HMRC web-site, so has to use a tax return software to do so which is usually a paid software. I understand that alternatively PAPER FORMS (i.e. SA100, SA106 and SA109) can be ordered from HMRC. Since my friend is new to UK, my friend has not yet registered for self-assessent and does not have a UTR. For some reason on-line registration for self-assessment is not working for my friend and therefore I undstand filling in SA1 is the alternative. As it is approaching the deadline for submitting PAPER TAX FORM which is 31 Oct 2024, my friend wonder if 1/ it is possible to order the PAPER self-assessment forms before having a UTR? 2/If not, is it possible that when my fried posting the PAPER Form SA 1 to you, add another letter requesting the PAPER self-assessment forms, so that HMRC can issue a UTR and the PAPER self-assessment forms together?

During the registration of self assessment, I am asked if my registration is due to: (choice 1) I am self-employed or (choice 3) other reasons such as foreign income, other income not reported through PAYE If both choice 1 (self-employed) and choice 3 (others, ie I have foreign income and probably bank interest income from UK bank, etc) which choice should I choose?