HMRC Admin 32 Response

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income 

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Hi,

If you requested the amount to go through your tax code this would happen during the 06 April 2023 to 05 April 2024 tax code. We start to generate these tax codes in January.

Thank you.

Hi,

Any underpayment that is prepopulated when you complete the return should have been included in your tax code for the year. Our helplines are busy at the moment. If you call before 10am you can get through quicker.

Income Tax: general enquiries

Thank you.

Hi Bishop69,

Provided that your mother is not a UK resident when she dies, the UK rules on Inheritance and Capital Gains Tax, would only apply to her estate that is in the UK.  For example, property or bank accounts.  

How Inheritance Tax works: thresholds, rules and allowances 

If you were to inherit the property or a share of it and then dispose of it while UK resident, you may be subject to captial gains tax on the disposal of your share of the property. You would have to declare this on a Self Assessment Tax Return.

Thank you.

Hi Marco Caselli,

You will claim the split year in your 2022 to 2023 tax return by completing form SA109.

Thank you.

Hi,

You do not need to enter them on the tax return. The calculation will tell you the total amount due for the year, and you subtract the payments on account from that.

Thank you.

Hi Everton Dantas,

There is no double taxation agreement between Brazil and the UK, so income could be taxable in both countries. However, unilateral relief under DT3901 can be applied to interest received.  
DT3901 - Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes

You will need to review your residence, domicile and whether the remittance basis can be applied. HMRC cannot advise on whether you are UK tax resident for the year or not. You will need to use the Statutory residence test to determine this on your own personal circumstances.

Guidance can be found here

RDR3 Statutory Residence Test

Tax on foreign income

Savings are themselved not taxable, but interest arising from the savings is. Even if you have paid tax on this in Brazil, it may also be taxable in the UK. Where unilateral relief applies, a foreign tax credit can be claimed.

Thank you.

Hi,

You do not enter the adjusted income figure on the return. It is calculated based on the information you enter on the return. When completing the tailor your return section, you need to answer yes to the question which asks if you made pension contributions.

Thank you.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Hi,

Apologies if you are having issues getting through to us to review the code. Unfortunately we can't view your tax code on this forum and you will need to contact our Income Tax team again.

Income Tax: general enquiries

Thank you.