HMRC Admin 32 Response

Hi,
You would include the entry from your P11d provided by your employer. 
Thank you.

Hi,
The gain is not taken into account for this so you would not lose your personal allowance.
Thank you.

Hi,

1. No the full lump sum is normally taxable.   
2. Payments made by the individual into an IRA, are made after tax relief is given to the individual by the employer.  Payments from this pension are taxable in the USA.  HMRC do not recognise IRA schemes as pensions, so for UK residents, they are taxed as income under the interest and declared as foreign interest on a tax return (SA106).
   There is no US taxation if the pension is subject and liable to UK tax. If US tax is withheld, then the individual, should seek a refund of this tax (file a form 1040NR).  
   HMRC will not give a credit for this tax against any UK tax charged on this income.   

Thank you.

Hi,
Please refer to:
Tax on foreign income
Thank you.

Hi,
Only payments to your own SIPP would adjust this.
Thank you.

Hi,
If you overpay Self Assessment tax, interest is applied to this overpayment from between 31st of January the following year, and the date your overpayment is repaid to you.
Interest paid by HMRC is not taxable income, you can read more here:
HMRC interest rates for late and early payments
Thank you.

Hi,
If your UK employer deducted your tax through your wage, complete the form P85, which you can find here:
Tax if you leave the UK to live abroad
You should not need a UK passport to complete this form.
Thank you.

Hi,
The gain is based on the increase for the whole period of ownership. This is then reduced with any private residence relief available.
HS283 Private Residence Relief (2024)
Thank you.

Hi,
Please refer to:
HS321 Gains on foreign life insurance policies (2024)
Thank you.

Hi,
Please refer to:
BIM47820 - Specific deductions: use of home: specific expenses
Thank you.