HMRC Admin 2

Hi,

You can determine your UK tax residence here:

RDR3 Statutory Residence Test

In most cases TCGA92/S143 charges the outcomes from commodity and financial futures on a recognised futures exchange,under the capital gains regime.

CG56000P - Capital Gains Manual: Shares and Securities: Futures: contents

From a capital gains perspective; Individuals who leave the UK to live abroad and ceased to be resident in the UK, will not be chargeable on financial instruments gains made in years of assessment after they left the UK unless their non-residence was temporary and they resume tax residence in the UK within a certain time.

Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278)

Taxation of Chargeable Gains Act 1992

Thank you.

Hi,

Once your tax return is received, if the payments on account were too low, anything extra would be as part of a balancing payment due by 31st January.

You would only be charged interest if you had reduced your payments on account incorrectly.

Thank you.

 

Hi,

You can use your personal tax account to view your National Insurance number or download a letter confirming it, or use form CA5403 to get your number by post.

If you are unable to set up a PTA you should complete form CA5403 and send it to HMRC at:

National Insurance Contributions and Employer Office
HM Revenue & Customs
BX9 1AN

You can find further guidance here:  

Get your National Insurance number

Thank you.

Hi,

For any future letters, we would advise you to cross out the name and address on the front and write not at this address on the back and put it in a post box.

The person the mail is for will need to correct their address with us and when they do so we can issue a replacement cheque.

Thank you.

Hi Snapey,

Once you have submitted the tax return, if we have the Marriage Allowance transfer on our systems, it will amend the calculation and you will receive an updated calculation showing the transfer.

I would advise you to submit the return.

Thank you.


 

Hi,

If this is self-employment work, then you would only need to register and declare income as self-employed if this was more than £1000.

If this is a one off, ad hoc payment then this would be reported as other UK income.

Thank you.

Hi,

Your reasoning is correct.  

If you have had some of the service charge refunded in a later tax year that you previously claimed as an expense, you should include this as part of your rental income receipts in the tax year you actually received the refund.

Thank you.

Hi,

You would put "no income received".

This will then generate a letter of confirmation rather than a certificate of residence which is recognisable by the Greek authorities.

Thank you.

Hi,

You should be using the the share valuation for the time in which the shares are exercise.

If you need HMRC to value the shares after they have exercised, then you can complete form CG34.

Post transaction valuation checks for Capital Gains (CG34)

Thank you.

Hi,

If it is self-employed work, then you will need to have invoices or receipts for both money in and money out.

You can find more guidance here:

Business records if you're self-employed

Thank you.