HMRC Admin 32 Response

Hi,

HMRC start to do the end of year calculations from the end of June, not all of the calculations are done at the same time. You will need to contact us again if you want the calculation to be done now.

Income Tax: general enquiries

Thank you.

Hi,

You will need to claim Foreign Tax Credit Relief of up to 100% of the tax deducted in India. If you are completing a paper tax return, you will need SA106 (foreign) and SA108 (capital gains) and submit with SA100.

Self Assessment: Foreign (SA106)

Self Assessment: Capital gains summary (SA108)

You report the capital gains on SA108 and again in SA106, so that you can claim Foreign Tax Credit Relief. If you are completing an online tax return, you will need to go to '3 - tailor your return' and select the options for capital gains and foreign income/gains.  In '4 - Fill in your return', you will enter your capital gains details.

Thank you.  

Hi,

You are not submitting tax returns for these companies, but for yourself.  Your self employment trade (business) is 'mystery shopping', something that you are  paid by 5 companies to do.  You have one trade (self employment) and that trade is mystery shopping.  You have 5 clients within that trade, who pay you to mystery shop. For this reason, only one set of account are required for you trade as a mystery shopper. All 5 client's payment and all your expenses incurred with all 5 clients, are contained in that set of accounts. It is your set of accounts that are shown on the self employment section.

You do not mention what the other 8 or 9 clients pay you to do. If they all pay you to do the same work, then you have 1 trade with 8 or 9 clients. For example a sole trader, who is a plumber, take on hundreds of contracts each year. Each contract with a different individual or company. They keep one set of account for all the money coming in to and going out of the business. They report only 1 self employment on their tax return, that of a plumber.  

If you are still unsure, please contact our self assessment webchat at:

Contact HMRC

Thank you.

Hi,

If there is missing information contact our Income Tax team.

Income Tax: general enquiries

Thank you.

Hi,

Possibly.  You may have generated a Capital Gains Tax liability, when you disposed of the properties. The double taxation agreement allows Portugal first right to tax any gains, but as a resident of the UK, HMRC also have a right to tax an gains arising from the disposal property in Portugal. You will need to work out if there is a UK gain. You will need to convert all figures to pounds sterling, using the official exchange rate in operaton at the time of inheritance and at disposal.  

The official exchange rates can be found at:

Exchange rates from HMRC in CSV and XML format

There is a calculator below that can help you work out any gains.

Tax when you sell property

The gains will need to be reported in a self assessment tax return on SA106 and SA108 and submitted with SA100.

Thank you.

Hi,

This could come under computer software, which would be declared under 'stationery'.  

Expenses if you're self-employed

You would also need to consider the 'wholly and exclusively', in the performance of your duties.  

BIM37400 - Wholly and exclusively: case law: incidental benefit

Thank you.

Hi,

If you contact our Income Tax team we may be able to cancel it.

Income Tax: general enquiries

Thank you.

Hi Howard,

She will need to contact our Income Tax team to ensure we hold accurate estimates for the income. The system will always try and use the Personal Allowance first if it is unused.

Income Tax: general enquiries

Thank you.

Hi,

You will need to allow up to 10 working days for it to be received.

Thank you.

Hi,

You will need to contact the team the refund is from.

Contact HMRC

Thank you.