HMRC Admin 32 Response
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RE: Capital gains tax on sale of property
Hi,
You might. please refer to guidance below and in particular, section 9.
Guidance note for residence, domicile and the remittance basis: RDR1
Thank you. -
RE: split year
Hi joe,
HMRC are unable to advise you on this as your residence is for you to determine based on the guidance available. Please refer to:
RDRM12000 - Residence: The SRT: Split year treatment
Thank you. -
RE: Create a Capital Gains Tax on UK property account Do you want to report a capital gain for a t
Hi elywat,
For the reporting of capital gains for UK residential property, you need to create a new account.
Report and pay your Capital Gains Tax
Thank you. -
RE: Self Assessment (Employed, Self-Employed, or Foreign Income?
Hi,
You will declare this as self employed income. As no tax has been deducted in the US, you do not need to complete the foreign page. All the income should be declared in sterling.
Thank you. -
RE: Certificate of tax position - overseas assets, incomes or gains
Hi,
If you are UK resident and domicile, you are liable to tax on your worldwide income even if you choose not to transfer the income to the UK. You therefore need to determine which of the scenarios applies to you as that is not for HMRC to determine.
Futher guidance is at:
Tax on foreign income
Thank you. -
RE: US Interest Income relief
Hi,
Under Article 11 of the Double Taxation Treaty, it states that the interest should only be taxable in the UK. As you have been taxed on the US, you would need to contact the tax authorities there to claim a refund.
Thank you. -
RE: Overseas withdrawal from SIPP
Hi,
You will need to submit a claim for relief under the double taxation treaty.
Double Taxation: Treaty Relief (Form DT-Individual)
Please note though, this form cannot be approved until the pension is actually in payment so it is likely that tax will be deducted in the first instance, to then be claimed back.
Thank you. -
RE: Non Resident CGT payment confirmation
Hi,
You will need to contact our Income Tax team so that your records can be accessed to give this confirmation.
Income Tax: general enquiries
Thank you. -
RE: Redundancy payment entries
Hi,
If you have had a redundancy payment up to £30,000, after any post-employment notice pay has been taken off, and against which your employer has allowed an exemption on, put the total amount that you received in box 9. If your payment after any post-employment notice pay has been taken off, is more than the £30,000 limit, you’ll have to pay tax on the difference. Put the amount over £30,000 in box 5, any tax taken off in box 6 and the £30,000 limit in box 9.
Thank you. -
RE: how to fill SA108 form by online
Hi,
Please navigate to "3. Tailor your return" and at the bottom of page 1 of 3, select 'yes' to "If you disposed of any chargeable assets, or had any chargeable gains, or you wish to claim an allowable loss, or make any other claim or election, do you need to complete the Capital Gains section?" and save and continue. When you move on to "4. Fill in your return", there will be a capital gains section to click on, to take you to the capital gains questions.
Thank you.