HMRC Admin 32 Response

Hi,

The income arising from tutoring overseas students, would be classed as foreign income. This is still recorded as self employment turnover in the self employment section of the tax return.  

If foreign tax is deducted you would need to claim this back from the overseas country in question.

Thank you.

Hi,

As claiming split year, you will only report foreign income for the UK part of the year. HMRC cannot advise you on wether to use cash basis or traditional accounting for your rental income as this is your choice.

This will however, effect how to report the income received. see guidance at:

Work out your rental income when you let property

For the fire insurance, as this was paid as a lump sum prior to arrival and when you were living in the property, this cannot be claimed in 2022 to 2023.

Thank you.

Hi,

Please refer to guidance below and associated links.

Transferring your pension

Thank you.

Hi,

You can give £3000 per year each without any Inheritance Tax implications. Anything over this would form part of the estate if you were to die within 7 years.

Thank you.

Hi,

Its only this form in order to get the certificate. You will say that you are arriving and when it ask the date of arrival that will be from when you were born. The overseas automatic test does not apply to you nor does the date of departure.

Thank you.

Hi,

The split year treatment will apply from the date you arrived in the UK, which you state as 31 July 2022 to 5 April 2023.

Thank you.

Hi,

The costs of acquisition and disposal of the stock can be set against any gains arising from the disposal of the stock.  

Have a look at:

CG15250 - Expenditure: incidental costs of acquisition and disposal

Thank you.

Hi,

Please refer to guidance at:

Claim tax relief for your job expenses

Thank you.

Hi,

Your employer will need to submit the amended details to HMRC and to yourself. You would then declare the amended details on your Self Assessment tax return. 

Thank you.

Hi,

As out of the UK for over 183 days, you may not be UK tax resident. please refer to:

RDR3 Statutory Residence Test

Tax on foreign income

Thank you.