HMRC Admin 32 Response
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RE: self assessment UTR
Hi,
If you miss the 5 October filing date you will still get the 3 months and a week to file your paper tax return. If for 2022 to 2023 the online date and payment date will remain the same 31 January 2024.
Thank you. -
RE: Gift tax on US shares
Hi,
There would be no tax implication on the receipt of the gift of shares from your father, however, you would have a Capital Gains Tax liability, should you sell the shares at a later date.
Thank you. -
RE: Non-resident with no UK-based income needs to file a self-assessment tax return?
Hi,
If you are not resident in the UK for tax purposes and you are in receipt of income from savings and investments, then this income is condiered to be 'disregarded income'. This means that while it is not taxable, any tax paid on this income is not refundable. Have a look at HS300 for more information on this.
HS300 Non-residents and investment income (2023)
As a non resident individual with UK income, you would need to submit a self assessment tax return, declaraing that you are not UK resident and the amounts of UK savings and investments you are in receipt of.
Thank you. -
RE: Split Year - start date for the UK part
Hi,
We are unable to advise whether split year treatment case 4 or 8 applies to you. This is something that you will need to determine for yourself.
Thank you. -
RE: Capital gains Tax after divorce
Hi,
For full details of the Capital Gains Tax implications when a transfer of assets (including part ownership of a residential property) takes place between separated and divorced spouses, please refer to the guidance at CG10790.
CG10790 - Spouses and civil partners: dealt with separately
Thank you. -
RE: Certificate of Residence
Hi,
If the status on your Personal Tax Account is shown as 'Completed' you can expect to receive the requested Cerificate of Residence through the post within the next few days.
Thank you. -
RE: CGT on gift of house and land
Hi,
On the basis of the info provided, CGT would be chargeable at the lower rate of 10%.
Capital Gains Tax: what you pay it on, rates and allowances
Thank you. -
RE: Less than 100 pounds interest from Hong Kong bank saving is foreign income?
Hi,
If there was no tax deducted on the interest in Hong Kong, and you have no other self assessment criteria, no.
Thank you. -
RE: self assessment return
Hi,
If there was no tax deducted on the interest in Hong Kong, and you have no other self assessment criteria, no.
Thank you. -
RE: Foreign income
Hi,
You may have answered yes to the question in error. Go to section 4 fill in your return and scroll down to the foreign income section and click on the first box. When in there scroll to bottom and click on delete this section. This will then allow you to change the answer at section 3 tailor your return to no.
Thank you.