Don L

Hi HMRC admin Appreciate you are really busy but if you could let me have your advice on my question above I would be really grateful. Thank you. DL

Hi HMRC admin Thank you for your reply. Apart from an email received the next day saying that the application form was received and that it had been passed to another department for verification, she hasn't received any update so far. How long will the registration process normally take to complete please? Is there any number/email address which she can contact with regard to the progress? Thank you. DL

Hello HMRC admin My wife has just submitted a CWF1 online yesterday with her Government Gateway account and existing UTR. Will she receive any email from HMRC confirming the form has been received/processed? If not how does she know if the form has actually reached HMRC? Thank you DL

Hello HMRC Admin I hope you are well. I just checked the 2023-24 tax year summary on my Government gateway account and noticed that under the section of 'Your income from other sources', there is a 'non-coded income' and 'Uk dividend' with an amount that I am not aware of. I have already checked my own bank and investment accounts. Is there anywhere on the gateway page that I can find the source of these incomes (e.g. where you drew the information from) so that I can verify if they are correct? Thank you. Kind regards 

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Dear HMRC admin, My wife is a non-domiciled tax resident. She received a letter from HMRC asking her to submit a self-assessment tax return for 2022/23. She is a housewife and does not have any income or tax liabilities in the UK in 2022/23. She did have some foreign income made in Hong Kong as a sole trader (her own small business) as well as dividends from shares, but the total amount was less than £2000 and she did not bring the money to the UK. According to the HMRC website, she does not need to do anything. She did not have any other tax liabilities in 2022/23. My question is: 1. Does she still need to submit a self-assessment tax return in the circumstances? 2. If she does not need to submit a return, does she need to inform HMRC that she does not need to submit a tax return? Thank you so much. Kind regards 

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Hello HMRC admin, I would be really grateful for a reply to my latest enquiry above. Thank you. Kind regards, DL

Hello, Thank you for your prompt reply. For foreign dividends, I thought it is not necessary to declare if the total dividends, including UK dividends, are less than the e £2,000 dividend allowance? See link: https://www.gov.uk/tax-foreign-income/paying-tax However, you mentioned 'The only exception is if it is dividends below £300'. Can you please point me to the relevant guidance on this? Thank you. Kind regards, DL

Hi HMRC admin, My wife is a UK tax resident in 2021-22. She had no income in UK but she made a foreign income of about £1000. She had no other income. Does the personal income tax allowance cover foreign income? If yes, as her above-mentioned foreign income is within the personal income tax allowance, am I correct that she does not have to pay UK tax for this foreign income and it is not necessary to file a self-assessment tax return for it? Thank you. Kind regards, DL

Hello HMRC admin, I arrived in UK from Hong Kong in September 2021 and became a UK tax resident in 2021-22. Prior to coming to UK, I had income in Hong Kong from my previous employment and also from saving insurance. I have checked the criteria and am confident that I am qualified for split-year arrangement and it's not necessary to report my income in Hong Kong in 2021-22 before coming to UK. My question is: Do I need to submit a self-assessment tax return only for the purpose of applying for the split-year arrangement? I thought the answer was yes but based on admins' replies in this thread I am now slightly confused. If I need to file a tax return in order to apply for split-year treatment, shall I fill in both SA100 and SA109? Thank you so much. DL