HMRC Admin 32 Response

Hi,

If this is a German state pension, it is only liable in Germany and doesnt need to be declared in the UK. If a private pension, you need to declare the amount in sterling and it will be taxed at the highest rate of tax you are liable to.

Thank you.

Hi,

As the 2019 to 2020 year will have already been reviewed and any potential repayment settled, a P85 is not needed. You can however, let us know your new address (if not already noted) to keep your record updated.

Thank you.

Hi,

If not claiming any Foreign Tax Credit Relief then just put details in the additional information section to confirm that the employment declared on SA102 is a foreign employer.

Thank you.

Hi,

In the SA102, you would show the actual pay and tax as shown on your P60. The element of the pay that is not taxable in the UK, would then be showns on SA101,

Self Assessment: additional information (SA101)

Page Ai2 in box 12 " Foreign earnings not taxable in the UK". For online tax returns, you would select Other tax reliefs and deductions, when tailoring your return and enter the amount of income not taxable in the UK. This entry will give a credit in the tax calculation, for the income not taxable in the UK.

Thank you.

Hi,

Please refer to guidance here.

Tax on foreign income

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax.  

Further guidance can be found here:

Tax on savings interest

Tax on dividends

Thank you.

Hi Amit Vanjani,

Yes, as a UK tax resident you need to pay tax on your worldwide income.

Thank you.
 

Hi,

The remittance basis can be used where an individual is UK resident, but is not domiciled. If that persion chooses not to remit income arising outside the UK, while they are UK resident, then it is not taxable in the UK.  

If the income is remitted to the UK in a later tax year, it will be taxable in that tax year. The remittance basis rules change when someone has been resident in the UK for 7 or more of the preceeding 9 tax years.  The individual will lose their personal allowance / annual exempt allowance and be taxed on a fixed sum of £30000.00, plus their UK income and gains. The rules then change if the individual has been resident in the UK for 12 or more of the preceeding tax years. The individual will lose their personal allowance / annual exempt allowance and be taxed on a fixed sum of £60000.00, plus their UK income / gains.  

Finally, once a non domiciled person is resident in the UK for 16 years plus, they become 'deemed domiciled' and become subject to tax on their 'world-wide' income in the tax year that it arises. There are guidance noted on residence, domicile and remittance here.

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.

Hi,

You should enter the amount plus any basic rate tax relief that is given. You will need to check that the amounts are not deducted from your pay before tax, as there is no further relief due on these contributions.

Thank you.

Hi,

You would not be classed as UK tax resident if out for more than 183 days.

You can find further guidance at:

RDR3 Statutory Residence Test

Please also refer to:

Tax on your UK income if you live abroad

Thank you.