Clive Smaldon

Not HMRC...tax acct. Your SA return for 23/24 will include all UK income, so salary, tax, deduct any allowable expenses (subscriptions etc) , also need to include child benefit if claimed and over income limit, also, the rent from start to 5 April 2024, expenses, and separately dont forget mortgage interest as a tax credit for the period let. You cant complete HMRC version as you need to complete residence pages also to claim split year from date of departure (so HMRC also require that date, confirmation resident in year prior, resident in Australia going forward etc)...various boxes to complete on that. Then next year, again, r esidence pages, claim non residence tax status for full year and the 24/25 form will only contain UK income. Australia can also tax the property income under the DTA...and Australian accountant will want a copy of your UK return to claim any UK tax paid against Australian liability if any, and to replicate UK income/expense figures etc.

Not HMRC...tax acct. Unfortunately, you are confusing the relevance of SRT and DTA in your circumstances. The starting point is your SRT. If UK tax resident under SRT then the priniciple that immediately comes with this is "you are liable to UK tax on worldwide income and gains". That is a fundamental principle of taxation (pretty much worldwide). Then, you look at the DTA re relevant sources. The French DTA says property income may be taxed in France. The word "may" here does not mean if they do thats it. It means, France may tax it and you then have to include the information in the UK also, and because the DTA says may, you can claim tax credit in the UK for French tax paid on that source. I appreciate its confusing, but you should have submitted UK returns as a UK tax resident, included the French source and claimed tax credit relief. This is one of the biggest areas of misunderstandings around tax...SRT is looked at first, and if UK tax resident under SRT rules you are liable on worldwide income and gains in the UK, then treaty residence becomes relevant if resident in another country also, when the source is "only" taxed in one country, thats when treaty residence is important, where statutory residence includes the UK then all sources worldwide must be included on UK returns unless the DTA says "only" one state and thats when treaty residence becomes relevant if statutorily resident in more than one country as to which country that source is taxed.

Not HMRC...tax acct. The standard practice is 52 weeks at the weekly rate after the increase each April or 13 x the four weekly rate recived each year, taken from any payment received that doesnt cross the tax year ends. This is the method used by DSS/HMRC and the accountancy industry ad infinitum, there is no need to get in to "accrued periods" etc, as it is payable in arrears and everyone's payment dates are different (day of the week paid dependant on last letter of NI number) this is the accepted way it is assessed, it is the way it is calculated for tax codings (plus or minus £5 for rounding through PAYE) and is the figure HMRC would expect.

NOT HMRC, tax acct, you cannot use the mortgage interest tax credit against other sources of income, the balance unused is carried forward to following years until used, and the other sources of income are liable to tax in the year

NOT HMRC, tax accountant. You cannot claim the excess in the UK, the claim for foreign tax credit is restricted to the UK liability, so the excess is not available in the UK,

NOT HMRC...tax accountant...Note you advise re "charitable donations" claimed...if insufficient taxable income remains after Personal Allowance this will throw all income liable at 20% to reclaim the basic rate credit on gift aid, sounds like this could be your issue?...but note, the HMRC calculation will be correct in that circumstance, you need the taxable income to cover it, otherwise the dividend rate doesent even become a factor.

Pear to Pear .

Im not HMRC, am a tax acct. Its because, the additional tax was technically due either by 31 January 2024, or, if you were liable to payments on account January and July 2023, and if liable for payments on account for 2024/25 then the first also was 31 January 2024.In all cases, the additional tax is being paid late, hence interest.

Im not HMRC, am a tax acct. If you are due to make payments on account and you reduce these, but tax is due for the year, HMRC automatically charge interest back to the original payment dates, so interest on 50% of the tax from the preceeding January and in terest on 50% of the tax from the preceeding July, i.e. both preceeding the January after. Payments on account are not "optional"...if they are calculated as due and you reduce them (in your words set them to zero) and leave less in charge than the tax that is due for the year you will always incur interest, and that interest is not appealable.

Im a tax acct, not HMRC. HMRC, This is incomplete...if a UK treaty resident. Under the DTA South African pensions are taxable ONLY in the county of treaty resdience (the person asking the question needs to determine which country has treaty residence as they are statutorily resident in both). If treaty reasident in the UK you cannot claim the tax paid in South Africa, the South African pensions should be paid gross (you need to complete forms RST01 and RST02 send to HMRC, get certificates of tax resdience in the UK, get HMRC to certify the forms) then send to South Africa for the tax to be repaid in South Africa. HMRC will disallow the tax credit eventually as claimed, it is not claimable in the UK as the pensions are ONLY taxable in the UK under the DTA for UK residents. If the person is treaty resident in South Africa then the pensions and tax do not go on Self Assessment forms.

Im not HMRC...Im a tax accountant...sorry Catherine, your logic is incorrect, the calculation is to work out the amount you are entitled to based on income, then take off the amount received and the difference to be paid to HMRC, full rates for the year dont come in to it, thats the way it is, and always has been...you were, in the legislation's eyes never entitled to the £1880 in full for the year, only the reduced amount after the addback.