HMRC Admin 32 Response

Hi,

As a non-resident landlord in receipt of income from UK property, you should report your rental income in the appropriate boxes (ie Boxes 1, 3 & 20) of the SA105. And if you wish to claim the Property Income Allowance instead of actual itemised expenses, please also complete Box 20.1.

UK Property Notes

Thank you.

Hi,

You would use your existing UTR. You would register the new business. 

Thank you.

Hi Jarred,

If between the 2 jobs you earn below the personal allowance then the allowance can be split to cover the earnings in each job. Once you start the jobs if you contact HMRC we can review your tax code.

Income Tax: general enquiries

Thank you.

Hi,

If the employer has submitted incorrect P11d then they would need to submit the amended details to HMRC so we can reassess the record. If HMRC advise they have not received the details, you should contact the empoyer and they can submit the amendment in writing to HMRC to review.  

Thank you.

Hi,

Yes, if you contact HMRC we can issue a letter with your address.

Income Tax: general enquiries

Thank you.

Hi,

If the employer submitted incorrect pay and tax details then they will need to submit correct details online. Once received we would then reassess the tax year. If you have not yet contacted the employer to submit the corrected details then if you can this would allow the employer to amend the details. To check on the current position you would need to contact our Income Tax team to check.

Income Tax: general enquiries  

Thank you.

Hi,

Yes, as an individual in receipt of self-employed income, you should complete a 2023 to 2024 Self Assessment tax return in due course. And yes, as you will be within Self Assessment, you should report all income received, including bank interest.                                                                    

Check if you need to send a Self Assessment tax return

Thank you.

Hi,

Roth IRAs, these are usually exempt from tax in the USA, under US domestic laws. However, it is the taxpayer’s responsibility to check with officials within the USA to confirm and establish that their Roth IRA is or isn’t exempt from tax in the USA . If the Roth IRA is in fact exempt from US tax, then it will also be exempt from tax within the UK.

This is in accordance with Article 17(1)(b) of the UK/USA Double Taxation Agreement (DTA) 

USA: tax treaties

Thank you.

Hi,

We are sorry if your enquiry was not dealt with in the reply you received. If you contact our Income Tax team, we can be reviewed for you.

Income Tax: general enquiries

Thank you.

Hi,

The letting out of the car part could be considered part of your home if certain conditions are met.

Please refer to guidance at:

Private Residence Relief (Self Assessment helpsheet HS283)

Thank you.