HMRC Admin 2

Hi,

If your only foreign income is from interest or dividends below £2000, you can put these amounts in box 3 and box 5 on page TR3 of the return instead of completing the foreign page.

You do not need to complete both.

Thank you.

Hi ouDAN,

Voluntary contributions should be posted within the normal six weeks timescale noted in the guidance.

We are not aware of any delays so would suggest you contact the National Insurance team to check your payments.

National Insurance: general enquiries

Thank you.

Hi,

If it is invoiced as supply and installation under the same contract, it will qualify.

Thank you.

Hi Taco ,

You do not need to declare capital from a bank account if transferred to the UK. Only any interest that arises from this in the account.

Thank you.

Hi Toby HK T,

You need to report your taxable income so if the pension deduction is taken prior to tax being applied then you would not include the pension amount as part of your income. 

Thank you.

Hi,

If you are in the UK at midnight, then this will be counted as a day in the UK.

HMRC cannot make a decision on your residency status.

If you do not meet any of the automatic UK or overseas tests then you need to further consider the ties tests. 

Thank you.

Hi,

Pensions from Honh Kong are liable to tax only in Hong Kong so you will not need to report this as a UK resident. 

Thank you.

Hi,

Based on the tax treaty with the UK and Hong Kong, all pension income arising in Hong Kong will be taxable only in Hong Kong.

Hong Kong: tax treaties

If you are not resident in the UK at the time this is cashed out, this will still not be taxable in the UK.

You would not need to report this income to us. 

Thank you.

Hi,

This will depend on the test you are using to become UK resident or non resident.

You can find  guidance on COVID and residency tests here:

RDRM13400 - Residence: The SRT: Annex D: Contents

Several of these tests have a maximum of 60 days.

Thank you.

Hi,

Gifts of money are not subject to Income Tax, unless this generates interest in a bank account. In which case the interest would be reportable for Income Tax purposes. 

Thank you.