HMRC Admin 32 Response

Hi,

Once you submit the return, it automaticlly puts a credit on your account to reflect the loss carry back. it will only do this on the original submission and any amendment to create this doesnt work. if it is an amendment you have done for 2022 to 2023.

You will need to contact our Income Tax team to have this reviewed.

Income Tax: general enquiries

Thank you.

Hi,

No you cannot use previous years allowances, only the allowances in the year the bond matures.

Thank you.

Hi,

Yes, you can continue to use your government gateway user ID and password.  he tax will be deducted each month by the letting agent. You and your wife will both be required to complete a Self Assessment Tax Return for as long as you rent out property, even if there is no tax payable.  

As you are not UK resident, you will need to complete SA100, SA105 and SA109. To submit a tax return online with the residence section will require that you purchase a commercial tax return (that includes residence) and submit it. The HMRC version is not appropriate to non resident individuals. Please note that the whole tax return including supplementary pages must be submitted as a whole.  

Self Assessment commercial software suppliers

Thank you.

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.

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.

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.

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.

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.

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.

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.