HMRC Admin 32 Response

Hi,

The installation of a battery system can benefit from the zero rated relief whethert the battery itself is old or new as per the guidance you have quoted.

If the EV charger is installed at the same time as the qualifying ESM, it would constitute a single supply of services.and would therefore qualify for the zero rate relief.

Thank you.

Hi,

The UK retains the right to tax your income from UK property, regardless of where in the world you are resident.  You are required to complete a Self Assessment Tax Return (SA100) every tax year, to declare the income from UK property (SA105) and to declare that you are not resident in the UK (SA109).  

As a UK national, you would be able to claim personal allowances on the SA109. The number of days that you can stay in the UK will depend on your particular circumstances.  

We cannot advise you of this, merely point you in the direction of the guidance at RDR3.

RDR3 Statutory Residence Test

You will need to review the guidance and take the statutory residence tests, to determine how many days you can return to the UK and remain non resident for tax purposes.  

It will also let you know whether your self employed freelance work undertaken, while in the UK, is taxable. If you are not already registered for self assessment, you can do so at

Check how to register for Self Assessment

You cannot use the HMRC online tax return, as you are not UK resident. You would need to submit paper tax returns, which can be found below or if you have a government gateway user ID and password or can vefify your identity to obtain this, you can then buy a commercial tax return and submit that return online.  

Self Assessment tax return forms

A list of commercial tax return providers can be found at:

Self Assessment tax return forms

You may also wish to consider contacting the let property campaign below, if you have let your UK property in previous tax years.

Let Property Campaign

Thank you.

Hi,

You will both need to contact our Self Assessment team, to progress chase your requst for a UTR.

Self Assessment: general enquiries

Thank you.

Hi,

The window for clean capital in overseas banks (or similar) accounts, ended on 5 April 2019.  

After this date, any income that arises in tax years that the individual is not resident in the UK, is classed as capital and is not taxable, when brought into the UK.  

Any interest that the capital then generates is taxable and should be declared.

Thank you.

Hi,

The guidance below advises that certain types of income from NS&I are exempt.

SAIM1120 - Savings and investment income: tax exempt savings

If the type of interest you have from NS&I is taxable, it would be declared in box 2 for untaxed interest.  

If it is not taxable, it should not be declared on the tax return.

Thank you.

Hi,

If house 1 has been your only and main residence for the whole period of onwenrship, you are entitle to full private residence relief and no capital gains would be due.

However, if it took longer than 9 months after you departed/bought another property, then there may be a gain to pay.

Private Residence Relief (Self Assessment helpsheet HS283)

Thank you.

Hi Robjamm,

HMRC cannot comment on future events as legislation and plans may change.

Thank you.

Hi,

Please see guidance:

Tax on your private pension contributions

Thank you.

Hi,

It is the salary as it is based on earnings.

Tax on your private pension contributions

Thank you.

Hi,

Payment for employment carried out on Hong Kong soil is only taxable there under the terms of the double taxation agreement.

If she continues to work for the same employer whilst in the UK, the UK part needs to be declared.

Thank you.