HMRC Admin 32 Response

Hi,

Please refer to:

Tax on your UK income if you live abroad

Thank you.

Hi,

Based on your income being from foreign sources you would need to register for self assessment in order to declare.

You can complete the residence section SA109 to confirm that you are in fact UK resident.

Tax on foreign income

Thank you.

Hi,

If you pay into a penson scheme, you can declare these payment on your tax return, if you are claiming higher rate tax relief on your pension payments. If you are not in receipt of any income from the pension, then you do not need to declare the pension scheme on your tax return, as there is no taxable income from it.

Thank you.

Hi,

This is something you would need to discuss with your Swiss pension provider, as it can be a complicated area.  

Please have a look at the guidance at:

Overseas pensions: pension transfers

The overseas transfer charge - guidance

Recognised overseas pension schemes (ROPS) meet a set of rules set by HMRC. But may be subject to a 25% tax charge. Transfer of non ROPS pensions may incur a 40% tax charge.

Thank you.

Hi,

As you are UK resident, you are taxable on your world-wide income in the UK, using the arising basis. As you have UK domicile of origin, you cannot use the remittance basis. What this means is that the tax treaty between the UK and the USA, applies.  
The tax treaty gives the USA the right to tax income from immoveable property in the USA, first. It also give HMRC the right to tax it as well (as part of your world-wide income).
This means that you will need to complete a self assessment tax return, to declare all your sources of income and capital gains. You would declare the property income and tax deducted in the foreign section of the tax return.  
To avoid double taxation, you would claim a credit for up to 100% of the tax paid in the USA on the property income, so that you do not pay the same tax twice.  If you do not already submit a tax return, you can register for a return at:

Check how to register for Self Assessment

Thank you.

Hi,

If no tax refund is due HMRC do not issue a calculation. A calculation is only issued if there is an underpayment of tax or tax refund due. If no refund due when you contact HMRC they would still be able to explain why no refund due. We would need to access your record to explain this. You will need to contact HMRC direct for explanation.

Income Tax: general enquiries

Thank you.

Hi,

Yes would be correct. If you have a taxable benefit in kind.

BIK, this will be included in your total income calculation to allocate the correct personal allowance due if earnings over £100K.

As the BIK is included in your tax code and if a higher rate tax payer then you would pay tax at the higher rate tax band on the benefit you eould not pay a higher rate of tax on the BIK.

Thank you.

Hi,

We would need to no more details to advise.

Please contact our Income Tax team.

Income Tax: general enquiries

Thank you.

Hi,

You will need to contact our pension schemes services helpline for assistance.

Pension schemes

Thank you.

Hi,

You will need to contact our pension schemes services helpline for assistance.

Pension schemes

Thank you.