HMRC Admin 32 Response

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,

As they have confirmed that they are not UK resident then the tax should be paid in Germany. to claim relief in the UK.

Double Taxation: treaty relief (Form DT-Individual (Germany))

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Hi,

You would only qualify if the job abroad provided job related accomadation. Further guidance is at:

HS283 Private Residence Relief (2023)

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Hi,

Please refer to guidance at:

RDRM35110 - Remittance basis: amounts remitted: remittances of 'nominated' income or gains: remittances of nominated income or gains - overview

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Hi,

Interest would be declared to HMRC however you would need to declare the dividends. If you don't already complete a Self Assessment, you woulld complete one if your Interest or Dividends were above £10,000. Outside of that you can contact by telephone or in writing.

Tax on dividends

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Hi,

As it is not generating any income there is nothing to declare. If and when it does.

HS321 Gains on foreign life insurance policies (2023)

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Hi,

No, you wont add this to your income as it would normally be a deduction from your pay already.

Thank you.

Hi,

If you contact the National Insurance team we can look into this for you.

National Insurance: general enquiries

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Hi,

You can view information on declaring Annuity income by clicking on 'How to fill in your tax return' from here.

How to complete your tax return for Self Assessment

Thank you.

Hi,

You can add them as a second employment as they will be recorded separately from the original employment on HMRC records.

Thank you.