HMRC Admin 34 Response

Hi,
Please refer to guidance at:
HS380 Completing Partnership Tax Returns for partners non-resident in or domicile outside the UK (2024)
Thank you

Hi,
Please have a look at pargraphs 1 and 2 of article 17 of the UK / Austria tax treaty, covers pensions at:
UK/Austria Double Taxation Agreement
For residents of Austria in receipt of a UK pension, the pension is only taxable in Austria, but lump sums are only taxable in the UK.
Thank you

Hi,
Please refer to guidance using the link below:
SAIM2400 - Interest: taxation of interest: the tax charge
Thank you

Hi,
Please refer to the link below for guidance:
Tax on foreign income
Thank you

Hi,
HMRC cannot comment on future events as legisaltion and/or plans may change.
Thank you

Hi,
Article 17 of the UK / Hong Kong tax treaty covers pensions advises that pensions arising in Hong Kong and paid to a resident of the UK, is taxable only in Hong Kong and vice versa.
Hong Kong: tax treaties
Thank you

Hi j2565kimo,
HMRC definition of a home - A home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.
Thank you

Hi,
No, relief is only due in the tax year that the contribution is made.
Thank you

Hi,
We cannot comment on scenarios. We can only provide general information / guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our self assesment team:
Self Assessment: general enquiries
Alternatively, you may wish to seek professional advice.
Thank you

Hi,
If you were a UK tax resident in the tax year that the property was disposed of and no capital gain arises, there is nothing you need to report to HMRC. If you were not UK tax resident, you need to report the disposal within 60 days of the completion date at:
Report and pay your Capital Gains Tax
Thank you