HMRC Admin 32 Response

Hi,

If you’ve not put ‘X’ in box 1 but you’ve put ‘X’ in box 3 because you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13. The deifinition of OWR is explained at:

Residence, remittance basis etc notes

Thank you.

Hi,

If you want to apply for split year then yes you need to complete a tax return is this is claimed on the SA109 reidence section.

Thank you.

Hi,

You dont need to do the return if you have no other self assessment criteria. However, you do need to let HMRC know of the rental income received and any expenses for the 2022 to 2023 year so that any loss is recorded. This should be done in writing so that the loss is known before you submit the 2023 to 2024 return after April 24.

Thank you.

Hi,

Yes, that is correct.

Thank you.

Hi,

If you are a writer as a trade, the royalties would form part of your self assessment. If not, you declare these as other taxable income in box 17 on page 3 and must be converted to sterling.

Thank you.

Hi,

The expenses in 1-3 can be claimed against the rental. The DIY tools cannot as these can be used for personal use. The paint and flooring wil lbe claimed under repais and maintenance, box 25. The council tax can be claimed under rent, rates at box 24.

Thank you.

Hi,

If it is foreign income then yes, If it is from the UK, no.

Thank you.

Hi,

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 treborsenots,

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,

That is correct.

Thank you.