HMRC Admin 32 Response

Hi,

Please see below with regard to interest.

Tax on savings interest

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Hi,

If you contact our Income Tax team we will make sure the allowance does not carry forward to 2024 to 2025.

Income Tax: general enquiries

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Hi,
If you have not received the cheque within 3 weeks of that date, you will need to contact our Income Tax team, we can't review this over the forum. Income Tax: general enquiries
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Hi,

Yes, completion of the SA100 and SA109 would still be required.                    

Remittance basis 2021 (HS264)   

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Hi,

If you contact our Self Assessment team by clicking 'ask online' and request to speak with an adviser, we will be able to review this and advise you how to access the 2021 to 2022 return if it is required.

Self Assessment: general enquiries

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Hi,

If there is an amount due on 31 January 2024, the system will not allocate any credit towards that until closer to that date. You can request a repayment of the full amount or leave the amount due 31 January 2024 there.

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Hi,

Yes, as a individual in receipt of 'referral fee commission', the guidance at BIM40650 does apply, and cashback or discount payments can be claimed as an expense.                                            
Expenses if you're self-employed

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Hi,

Based on the info you have provided, the capital gains or losses result from the rebalancing of your own personal managed portfolio and should therefore be reported in your Self Assessment tax return.                                        

Capital Gains Summary notes

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Hi,

Under Spit Year Treatment, when completing your 2023 return you would only have to declare any rental income received between the date you arrived in the UK and 5 April 2023. The rental income should be reported in the Foreign pages (SA106) of your return.              

Residence, Domicile and Remittance Basis Manual                                         

Foreign notes (2022-23)

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Hi,

You will need to review the guidance at RDR3 and take the statutory residence tests at:

RDR3: Statutory Residence Test (SRT) notes

If an individual’s UK residence status cannot be determined by the automatic UK tests or the automatic overseas tests of the SRT, they will need to refer to the sufficient ties tests.  

Family tie is one of the UK ties. An individual will have a family tie for a tax year if at any time during the year they have a relevant relationship with another person, who is resident in the UK for the same year.

You can find guidance on a relevant relationship at RDRM13330.

RDRM13330 - Residence: The SRT: Annex C: Relevant relationships

We are unable to determine your tax residence. This is something that you have to do.

Thank you.