HMRC Admin 32 Response

Hi,

Adjusted net income is the total taxable income, before any personal allowances and less certain tax reliefs.  

Guidance on how to calculate this can be found here:

Personal Allowances: adjusted net income

It is not necessary to calculate your adjusted net income when completing your Self Assessment tax return. Self Assessment will do this for you, as it is based on the entries on the tax return.

On SA102 or the employment section of the online form, you enter the pay figure stated on your P60/P45, not forgetting tax deducted. The P60/P45 pay figure is your earnings after payments to your pension scheme have been removed. You should also include benefits provided by your employer on a P11d.  

To claim higher rate tax relief on your pension payments, you enter the amount of payments made on page 4 of SA100, box TR4.1. You also enter gifts made to charity.

In the other sections of the tax return, you report any other sources of taxable income.

Some entries on your tax return will impact the tax code for the next year.

Thank you.

Hi GregW,

We are unable to advise on any deduction taken from your salary from a foreign employer.

Thank you.

Hi Teresa Vallnu,

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.

Hi Sahm,

Please refer to guidance here:

How to apply for a certificate of residence to claim tax relief abroad

Thank you.

Hi dfas,

HMRC is unable to issue a certificate of residence, where the income you require this for, has not been declared in the UK for taxation.

Instead, we issue a letter of confirmation of residence, in case you require proof of residence for the overseas tax authority, due to a local law.

Thank you.

Hi PiotrP,

You need to either resubmit or contact the Self Assessment team to advise if the certificate was not issued correctly.  

Self Assessment: general enquiries

We can review your request and reissue if appropriate.

Thank you.