chankie c

Non resident UK Self Assessment was submitted using online software for 2022-2023 with the 2022- 2023 tax paid on 31 Jan 2024. 1st payment on account for following 2023-2024 paid on 31 Jan 2024. 2nd payment on account for following 2023 - 2024 paid by 31 Jul 2024. A Unique Tax Reference is held but no government gateway ID as a non resident doesn't have national insurance or UK address to register. The 2023-2024 tax due has been calculated based of self assessment. Is there a way to check the remaining tax due for 2023-2024 or reconfirm the amounts paid on account? Is the simplest way to take off the prior two payments on account from the latest 2024 tax due calculated and therefore pay any outstanding tax? Thanks

Should the £30k tax free portion be included within taxable income? eg If Redundancy was £35k and all other Income to that point was £70k, -> A. is the taxable income £105k (70k+35k) where it is all included? -> B. is the taxable income £75k (70k+5k) where the £30k tax free portion has been ignored? Situation B would mean the person would still be eligible for tax free childcare as thier taxable income is under £100k?

If a paper self assessment is completed eg UK non Resident not using commercial software - How is the tax due calculated? Will HMRC review the form , to be received before 31 Oct, and then send a letter with the tax amount? What are the typical timescales from receipt of paper submission to tax letter with amount sent out? Thanks