HMRC Admin 32 Response

Hi Reb88,

An individual, resident and domiciled in the UK is taxable in the UK, on their world-wide income and gains, using the arising basis. This means they are taxable in the tax year in which the income or gain arises. You may be subject to Capital Gains Tax in the UK, on the disposal of the foreign property, using the arising basis, even if you have paid Capital Gains Tax on the disposal in the country the immoveable asset is located.  

If you dispose of the property you will need to work out if there is a gain arising from the inheritance value and the disposal value. Both values need to be converted to pounds sterling using the official exchange rate in use at the time of inheritance and disposal.  

The guidance below will help.

Tax when you sell property

The official exchange rates can be found at:

Exchange rates from HMRC in CSV and XML format 

The residence, domicile and remittance basis may also apply, depending on your circumstances.

Have a look at the guidance at:

Residence, domicile and the remittance basis: RDR1

Thank you.

Hi,

When we perform the end of year calculation the system will take into account the weekly rate and the start date to determine your entitlement for the tax year. This will be taken into account in your calculation. The tax code is used on an emergency basis, which means it only takes into account 1/12 of the yearly State Pension amount each month the new tax code is applied.

Thank you.

Hi,

No. This is an inheritance that you dont need to declare.

Thank you.

Hi,

We are sorry if you are having issues getting through. All our contact mehods are listed here:

Income Tax: general enquiries

Thank you.

Hi Pronin,

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,

You will be able to make a claim for Marriage Allowance.

Thank you.

Hi Robin Gillies,

Your payment can be allocated during a phone call if the correct amount has been paid. If the amount you paid was not correct, details will need to be referred to a caseworker to allocate and current timescales show that this may take 23 weeks.

You can contact our National Insurance team on 0300 200 3500 and ask for your payment to be allocated, however please note that our lines are extremely busy at present.

Thank you.
 

Hi Orchard Exile,

Your CF83 application will be honoured from the date it was received by HMRC. So, if it was received prior to 05 April 2023 and you have ticked the box to request a shortfall of National Insurance contribution for previous years, tax years 2006-2007 to 2016-2017 will still be quoted on your shortfall (if you are eligible to pay them) regardless of when it is processed by HMRC. 

There is nowhere on the form for you to state which shortfall years you want to pay as HMRC would quote all years that are available for you to pay, then you would contact the Pension Service to confirm if paying for any of the years quoted will increase your pension. This information will be sent to you once your application is processed.

Thank you. 
 

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.