HMRC Admin 32 Response

Hi,

If you earn over the tax allowance at your main job, you would pay tax on all the income from the second job.

Thank you.

Hi,

1. Any income arising outside the UK, while you are resident or not domiciled in the UK, would only be taxable in the UK, when remitted to the UK, even in a later tax year. For Example, if you are resident / not domiciled in the UK for 2020 to 2021 tax year and you bring into the UK income from 2020 to 2021 in 2022 to 2023 tax year, you would be liable to tax on that income in 2022 to 2023.
    
2. Using your foreign bank card to purachse goods and foods etc, would be considered remitting income to the UK and would be taxable. RDRM35020 provides guidance on monies remitted to the UK in this way.  
   
   RDRM35020 - Remittance Basis: Amounts remitted: Quantification: Conditions A and B - remittances of foreign income or chargeable gains
    
3. You do. You will need to review the guidance at RDR1 and take the tests at RDR3, to make an informed decision.
   
   Residence, domicile and the remittance basis: RDR1
    
4. If you remit any of your foreign income to the UK, no matter how small, you will meet the criteria for Self Assessment. You can register for self assessment at:
   
   Register for Self Assessment 
   
   For more advice you could contact our Self Assessment team on Number: 0300 200 3310, Text Relay: 18001 0300 200 3310, Overseas: +44 161 931 9070.  (Open Monday to Friday 8am to 6pm Closed on weekends and bank holidays).

Thank you.

Hi knowmore,

We are unable to confirm which option you must choose. Only you can do that. The information and links below might help you reach a decision on which option is appropriate to your circumstances.

There are no Income Tax implications on the receipt of a cash gift unless the income 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

You will need to assess your residence and domicile situation. To do this, please review the guidance below and apply the tests at RDR3.

Residence, domicile and the remittance basis: RDR1

If you are resident and domiciled or deemed domicled in the UK, the you must declare all of your world-wide income each tax year you are resident in the UK, regardless of how much money is involved.    

If you are resident, but not domiciled in a tax year, and your foreign income in that tax year, is not remitted to the UK, then it is not taxable in that tax year. If, however, you bring that income into the UK in a later tax year, because you were resident in the UK when the income arose, you would be liable to tax on that income in the tax year you remit it to the UK.  If you never remit the income to the UK, it will never be taxable in the UK

Thank you.

Hi SWM,

Yes, to fully clarify your 2021 to 2022 tax residency situation, and to confirm you were applying for split year treatment, please now submit form SA109, appropriately completed.                                                   
Residence, remittance basis etc notes

Thank you.

Hi Chelseapete26,

I apologise if you are having issues getting through. Only our Online Services Helpdesk can help retrieve the account details.

Technical support with HMRC online services

Thank you.

Hi,

You will need to determine your residence status, to work out if this income should be declared.  

Have a look at

Tax on foreign income 

RDR3 Statutory Residence Test 

If you are considered to be resident in the UK for the whole tax year, you will need to declare this period of foreign income. You would also be able to claim a Foreign Tax Credit Relief, if there is a double taxation agreement between the UK and the other country.

Thank you.

Hi Gaga,

Yes. To claim split year treatment means you need to submit a tax return and SA109.  

You can find this at:

Self Assessment tax return forms 

If you want to submit the SA109 online, you need to purchase 3rd party software to do this.

A list of commercial software providers can be found here.

Self Assessment commercial software suppliers

If you do not claim split year treatment, then you would need to declare your foreign income, as you would be taxable on the full years income.

Thank you.

Hi PaulT,

If you contact our Income Tax team, we can advise amounts that were issued and the dates of the payments.

Income Tax: general enquiries

Thank you.

Hi,

The calculation needs to show the the tax that is due for the year. Once you have submitted the return your online statement will update within 72 hours.

Thank you.

Hi Tsz Chun,

There are no Income Tax implications on the receipt of a cash gift unless the income 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.