HMRC Admin 32 Response

Hi,

Contributions based ESA is taxable income but not taxed when it is paid to you. If the figure entered on your 2022 to 2023 tax return is more than you received then you can amend the tax return to show the correct amount.

Self Assessment tax returns

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Hi,

That would be for the Canadian tax office to confirm.

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Hi,

To be added as a third party on your child's record, please write to us confirming your name, date of birth, and address, and also what you would like authority to do on their behalf.
Both you and your child should sign the letter, confirming that they agree to your acting on their behalf as a third party.

Please send your letter to:

Pay As You Earn and Self Assessment,
HM Revenue and Customs,
BX9 1AS

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Hi,

A certificate can only be issued when foreign income has been received other wise it is a letter of confirmation that will be issued.

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Hi,

Practically speaking, that's correct, a P45 is what you give to your new employer to let them know what your final pay and tax was at your last job, so that your new employer can operate the correct tax code. However, if the tax year ends before you begin working for a new employer, there's no need to inform them of what your final pay and tax was with the old employer.
Meanwhile, the P60 you've received will confirm your full PAYE pay and tax for the year, so you won't need the P45 for that either.
Your old employer should still be able to help confirm your final pay ant tax with them, though.
Our Income Tax team can also confirm that by contacting them below.

Income Tax: general enquiries

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Hi,

The RRSP is not liable to capital gains. it it is treated as a foreign chargeable event so chargeable to Income Tax.

Where a UK resident makes a lump sum withdrawal from an RRSP or an RRIF, Canada imposes a 25 per cent withholding tax.
No tax credit relief is allowable in the United Kingdom in respect of the tax withheld, however, because the Canadian tax is imposed upon the lump sum withdrawal (which does not itself give rise to a tax charge in the United Kingdom), whereas any UK tax charge is on the disposal of assets held within the Plan or Fund to enable the lump sum to be withdrawn (and no tax is levied on the disposal of fund assets in Canada).
The Elimination of Double Taxation Article (Article 21) obliges the United Kingdom to give credit for Canadian tax paid only against UK tax computed by reference to the same profits, income or chargeable gains by reference to which the Canadian tax is computed.
Since no UK tax is computed by reference to the subject of Canadian tax (that is, the withdrawal), no tax credit relief is allowable.
Similarly, where the disposal of fund assets to facilitate a withdrawal gives rise to a UK tax charge, no tax credit relief is allowable since the disposal does not attract a tax charge in Canada. 

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Hi,

If you were part owner of the business then yes.

If not and the money is seen as a gift then no.

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Hi,

We may need more details about your rebate and a look at what your employer has declared to advise you correctly here.

You can contact our Self Assessment team via:

Self Assessment: general enquiries

Thank you.

Hi,

You will be taxed in the UK.

Thank you.

Hi,

As the gain occurs when you are UK resident it will still be taxable in the UK.

Thank you.