HMRC Admin 32 Response

Hi,

By ‘the May 2025 deadline for submitting a claim’, do you mean the deadline of 5 April 2025 for paying NICs voluntarily back to 2006?

If this is the case then as long as we received your form in time, you will still be allowed to make payment.

Thank you.

Hi,

If your side job is self employment, you will need to register as self employed by following this link.

Register as a sole trader

If this is another ‘employed’ job, then presumably, again, you have not earned enough to pay NICs.  

If this is the case, you can consider paying NICs voluntarily at the Class 3 rate.

Pay voluntary Class 3 National Insurance

Thank you.

Hi,

Your forecast should confirm whether or not paying an extra 3 years will increase your pension entitlement and also which years can be paid.

If you are still unsure, unfortunately we cannot advise further and these questions will need to be directed to the DWP.

Thank you.
 

Hi,

A military base is sovereign territory so by you living on the base you are still classed as living in the UK.

Thank you.

Hi,

Yes this is acceptable. Top slicing relief will be worked out when the return is processed if it is applicable.

Thank you.

Hi,

You would only be due partial relief as the garage has not been part of the private usage, please see:

HS283 Private Residence Relief (2024): 5. Calculating the gain where only partial relief is due

HMRC cannot comment on future events as legislatoin may change. based on current guidance, private residence relief would still apply on a future property that was your main residence.

Thank you.

Hi,

It will only be when the property is sold as there will be capital gains to pay as the grandson or grandaughter have not lived in the property as their man residence.

Thank you.

Hi,

For the Inheritance Tax side of things you will need to contact our Inheritance Tax team below.

Inheritance Tax: general enquiries

There wont be any Capital Gains Tax to pay by you if you contunue to live in the property as your main residence.

Thank you.

Hi,

Yes, you need to declare the income but only for the period that was in the UK as under the terms of the DTA, payment for work done in Hong Kong is only taxable there.

Thank you.

Hi,

Yes, as you wold then need to decide which country you are tax resident in to declare your worldwide income.

Thank you.