HMRC Admin 32 Response
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RE: Not a tax resident & No UK income
Hi,
No, you do not.
Thank you. -
RE: Finance costs for laptop
Hi,
Please declare the interest on your laptop in Box 26 (sa105) non residential property finance costs or in the equivalent box online.
Self Assessment: UK property (SA105)
Thank you. -
RE: foreign employment
Hi,
The social contributions are not covered by the UK / France tax treaty, so they remain payable in France. You should convert your gross pay into pounds sterling and report this in a self assessment tax return, in the employment section (on paper SA102).
Where French income tax was paid and cannot be reclaimed, you would declare the gross pay and tax deducted in the foreign section of the tax return (on paper SA106) and claim a foreign tax credit.
If you can claim the foreign tax back, then there is no foreign credit available.
Thank you. -
RE: royalties
Hi,
The social contributions are not covered by the UK / France tax treaty, so they remain payable in France. You should convert your gross pay into pounds sterling and report this in a self assessment tax return, in the employment section (on paper SA102).
Where French income tax was paid and cannot be reclaimed, you would declare the gross pay and tax deducted in the foreign section of the tax return (on paper SA106) and claim a foreign tax credit.
If you can claim the foreign tax back, then there is no foreign credit available.
Thank you. -
RE: Working Remotely in UK as Non Tax Resident
Hi,
Yes, that is correct.
Thank you. -
RE: Continueing to work remotely for UK employer from South Africa
Hi,- See additional guidance at
Tax on your UK income if you live abroad - No. You would need to telephone or use webchat to go through your personal circumstances
- See additional guidance at
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RE: Trading income in USD, slightly over threshold when converted to GBP, self employed?
Hi,
The difference between registering for self assessment and registering self assessment as self employed, is that you are notifying the nation insurance side of HMRC, so that you can pay class 2 and class 4 nation insurance on your net profits.
If you are already registered for self assessment, but not self employment you can contact the NIC help line below. You will need to have a valid national insurance number.
National Insurance: general enquiries
Thank you. -
RE: Trading Shares in The UK market after moving abroad
Hi,
Yes, it is.
Thank you. -
RE: Calculating adjusted net income for tax free childcare/15 free hours
Hi,
If the pension contributions are from your net pay then it would be the grossed up amount £2201.40 that would be deducted.
Thank you. -
RE: rental income on property and how to declare on self asssesment.
Hi,
As jointly owned, any rental still needs to be declared 50/50. If you want an alternative split to apply, you would need to submit a declaration of trust, signed by both parties and witnessed, for any new split to be agreed. once approved, the income would be declared under the new amounts.
Thank you.