HMRC Admin 32 Response

Hi,

If any tax was deducted from the income before you received it you would enter that figure there.

Thank you.

Hi,

She will receive a letter after the registration has been processed.

Thank you.

Hi,

To establish your residency/ split year position for the 2022 to 2023 tax year, please refer to the detailed Statutory Residence Test guidance notes:  

RDR3: Statutory Residence Test (SRT) notes

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Hi,

Unless your mother is claiming the Remittance Basis of taxation, she should (as a resident of the UK) report the Capital Gain in the appropriate pages (SA108) of a Self Assessment Tax Return, and claim Foreign Tax Credit Relief on the Israeli tax already paid in the appropriate section of the  Foreign Pages ((SA106).

Capital Gains Summary notes                                          

Foreign notes (2022-23)                       

Thank you.

Hi,

If you receive rental income from a residential property in Hong Kong, please report details in the Foreign Pages (SA106) of a Self Assessment Tax Return, under the heading 'Income from land & property abroad'.                                    

How to apply for a certificate of residence to claim tax relief abroad

Register for Self Assessment

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Hi,

You will not need to declare it.

Thank you.

Hi,

As a non UK resident, interest and dividends are treated as 'disregarded income'. This means that it is not subject to tax, but if tax is deducted, it may not be refundable. You would only need to declare the interest / dividends in a Self Assessment Tax Return, if you were claiming a refund of tax paid.  

Have a look at:

Non-residents savings and investment income (Self Assessment helpsheet HS300)

Thank you.

Hi,

Customer rewards and ‘cashback’. Inducements or rewards offered to customers by a trade, profession or vocation might constitute annual payments chargeable to tax under ITTOIA05/S683, if they possess four characteristics, see examples 2 and 3 at SAIM8050. It is a question of fact in each case whether a payment has these characteristics. ‘Cashbacks’ can present difficult issues (see Statement of Practice 4/1997).

Thank you.

Hi,

There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to Inheritance Tax regarding any Inheritance Tax implications.

How Inheritance Tax works: thresholds, rules and allowances

Inheritance Tax: general enquiries

You may also want to review the guidance at:

How Inheritance Tax works: thresholds, rules and allowances

Thank you.

Hi,

The Certificate of Residence application form is designed to cover a range of different circumstances, so please answer each individual question in accordance with your own situation (entering 'Not applicable' if appropriate).                                                            

How to apply for a certificate of residence to claim tax relief abroad

Thank you.