HMRC Admin 32

Hi,

If there is a double taxation agreement between UK and another foreign country, then a Foreign Tax Credit Relief (FTCR) can be claimed.

1. The only tax you can declare on the tax return is a Foreign Income Tax.  Not healthcare insurance or overseas social security etc
2. There is no relief available for payments to healthcare insurance or overseas social security etc
3. No, FTCR only covers a deuction of Foreign Income Tax.

Have a look at:

Relief for Foreign Tax Paid 2021 (HS263)

Thank you.

Hi,

Please see further guidance here:

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.

Hi hing93,

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 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,

If split year treatment applies, then you do not need to include income from the non resident part of the tax year. You will need to complete SA109, to claim split year treatment.

You can find this here.

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 at:

Self Assessment commercial software suppliers

Thank you.
 

Hi,

For a detailed explanation of how the Self Assessment 'Payments on Account' system operates, please refer to the following guidance:  

Understand your Self Assessment tax bill

Self Assessment: the legal framework

Thank you.

Hi,

Underpayments of tax under the PAYE system generally occur because your tax code was incorrect. Customer Forum advisers are unable to access individual tax records, so you may wish to call our Income Tax team for more information.   

Income Tax: general enquiries                                                                  

Tax codes      

Thank you. 

Hi,

If you are renting office space to carry out the duties of your employment for three days a week by choice (ie office space is provided by your employer on the days in question, but you choose to work elsewhere) then you can't claim the rental cost as an expense.  

A comprehensive guide to what expenses you can claim as a PAYE employee is provided at: 

Claim tax relief for your job expenses

Thank you.

Hi,

If you have kept detailed business records (as you are required to do as a sole trader) you should be in a position to make an accurate declaration of your self employed income when you complete your Self Assessment Tax Return.  

Business records if you're self-employed                                             

Self employment (short) notes (2022)

Thank you.

Hi,

You would need to contact the provider of the commercial software you are using to submit the tax return, as this is not something we are able to help with.

Thank you.