HMRC Admin 2

Hi,

We apologise if the Technical team were not able to contact you.  

To answer your questions:

1. Overpayment relief allows you to claim back excess tax up to 4 years from the end of the tax year, so the final day to claim for 2016/17 is 5th April 2021.
2. If a Self Assessment is now required they can still send this in for 2016/17.  The due date for 2016/17 would have been 31st January 2018, however if they have never notified us that they need a return they will have 3 months and 1 week to submit this when HMRC issue it.
3. Where a refund of income tax is due the deadline to claim is the same whether the individual is under Self Assessment or not, it is still 4 years from the end of the relevant tax year.  The difference when they are not in Self Sssessment is that they do not need to make a claim under overpayment relief.   The deadline date is then the 5th April 4 years from the end of each tax year.
4. Answered above. 

Thank you.

Hi,

Monetary gifts are not taxable.  Inheritance tax only affects UK residents, so if the gifter does not reside in the UK then the 7 years will not affect the gift.  

It does not make any difference to the age of the person receiving the gift regardless of the amount.

Thank you.

Hi,

You would count the paid holidays as days in the resident country. 

Thank you.

Hi,

You can find out how to report any UK income to HMRC from GOV.UK where you are not resident in the UK here:

Tax on your UK income if you live abroad

As a national and resident of South Africa, you will be entitled to claim UK personal allowances against your UK income.  The double taxation treaty between South Africa and UK allows the property income to be reported and any tax due to UK.  You will also need to report the income to the South African authorities who may also tax you.  If the UK charge you any tax on any rental income you receive, the South African authorities will give you credit for this within their taxation. 

Thank you.

Hi,

The wording on your calculation states that the total due is for tax, national insurance and student loan payments.  This does not necessarily mean that every individual is liable to all of these different things.

If you are due to pay Class 2/4 national insurance, this will be worked out within the calculation and shown separately as you go down the calculation page.  
The figure at the bottom is the total you need to pay for the year.  

Your account figure will give you the current balance on your account, whether you are in credit or owe money.

If you check with your accountant they should be able to give you a breakdown on whether your total bill related to just income tax or included any national insurance, if you are unable to see this yourself from your calculation. 

Thank you.

Hi,

You will need to include the insurance payout you get as part of your income, but you can offset the amount you have paid as repairs, if you repaired or replaced on a like for like basis. 

Thank you.

Hi,

The details from the chargeable event certificate would be declared in the foreign section.  

There are questions within the foreign section relating specifically to foreign chargeable events  The amount of gain would be entered in box 43, the number of years in box 44 and if any tax was treated as paid in box 46. 

Thank you.

Hi,

Yes that is correct, you would only need to enter in the actual paid.  

If you are satisfied that you have not exceeded your annual allowance and any carry forward amounts, you will have no pension savings tax charges to pay and do not need to break this down anywhere on the return. 

Thank you.

Hi,

Without seeing the actual full details it is difficult to tell you what to enter.  

If there was no tax deducted from the payment made then put in the actual received of £2858.  If the gross was £3900 and then the tax paid reduced it to £2858, you would reflect the gross amount and the tax deducted. 

Thank you.

Hi,

As you are the person undertaking the actual job, for example, selling, earning the money and the printer shop is only a source you use, they are not your established base of trade, then the income would be taxable in the UK. 

Thank you.