HMRC Admin 32 Response

Hi,

Please refer to guidance here:

Tax on foreign income

Thank you.

Hi LH,

The bonus payment will be declared on the employment page SA102. For split year it is the residence page SA109 and the rental income is SA105.

Thank you.

Hi,

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 NewJoiner,

Please refer to guidance here:

Tax on foreign income

Thank you.

Hi Siuman011,

No, you do not declare this to the UK.

Thank you.

Hi,

You will need to refer to article 14 of the Double Taxation Treaty with the USA to see what conditions apply to you 

USA: tax treaties

Thank you.

Hi,

If the pension was paid prior to you returning to the UK you will need to consider split year treatment.

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK

Tax on foreign income

The guidance at RDRM12150 below will help you work out if split year treatment applies.

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only 

If this applies and you do not need to declare the pension then any capital you transfer will only be taxed if any interest is generated once it is in your account.

Thank you.
 

Hi,

If you were resident in the UK, growth within the pension would not be taxable, provided that the growth and your payments into the scheme are below your annual allowance each tax year.

You can find guidance here:

PTM053100 - Annual allowance: pension input amounts: valuing for different types of arrangement

Thank you.

Hi chan888,

We are unable to advise on hypothetical situations. You may wish to contact our Inheritance Tax team for further information.

Inheritance Tax: general enquiries

Thank you.

 

Hi,

You can claim either option 1 or option 2, but not both. You need to make the choice.

Thank you.