HMRC Admin 32 Response

Hi,

The DWP will inform HMRC when the state pension will start and HMRC will use that information to update your tax codes accordingly.

Thank you.

Hi,

It will be taken into account. If you contact our Income Tax team we can advise regarding the 2022 to 2023 code.

Income Tax: general enquiries

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Hi,

Your income from UK bank interest is taxable in the UK. To declare that you were not tax resident for 2022 to 2023, requires the completions of a Self Assessment Tax Return for 2022 to 2023 (SA100) and SA109 (residence). Have you checked whether split year treatment applies?  Have a look at the guidance at:

RDR3: Statutory Residence Test (SRT) notes: 6. Split years

If you are not tax resident for the whole tax year and split year treatment does not apply, then the overseas rental income, dividends and bank interest would not be taxable in the UK. unless you bring this income into the UK, when it will become taxable in the tax year you bring it to the UK.  In the current tax year, you will be treated as resident for tax purposes for the whole tax year on your world wide income. This means that your overseas property income, dividends and interest, will need to be declared on a tax return each year going forward.

Tax on savings and investments: detailed information

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Hi,

You can use the Self Assessment criteria checker here.

Check if you need to send a Self Assessment tax return

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Hi,

If you used the cash basis for your self employment you wont be able to do this. It is only if it is traditional accounting that you can carry back. this is on box 34 of the SA103(S) and box 79 of the SA103(F)

Thank you.

Hi,

This would now be a mixed fund.

Thank you.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. If claiming split year, you need to complete a return and SA109 to show this

 Thank you.

Hi,

For claims received 01 August 2023 we would expect these to be reviewed by 04 September 2023.

Thank you.

Hi,

We would not be able to issue copies of old ATS however if you require information for specific years you can make a Subject Access request.

Make a subject access request to HMRC

Thank you.

Hi,

If the form has been submitted successfully, this usually generates a confirmation which is sent to you. If you are unable to see the UTR on your account, you can contact us again and we can refer this on. We would need to know the date you registered and the email address you used.

Thank you.