HMRC Admin 32 Response

Hi,

That is correct.

Thank you.

Hi,

As the refund will be done via your return, you need to include the details on HS304 to show it is exempt.

The UK tax deducted will be shown on the residence page at box 22.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)

Thank you.

Hi,

Any interest from Non ISA accounts is taxable income and should be declared as untaxed interest in your tax return.

Thank you.

Hi,

HMRC cannot advise you on your residence as this is for you to determine based in guidance avaiable.

Please refer to:

RDR3 Statutory Residence Test

Thank you.

Hi,

The amount is based on the period to 05 April 2024 so you will include this in the 2023 to 2024 year.

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift 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,

The 12570 refers to total income for tax purposes. The limit for class 2 for 2023 to 2024 is £6725 so if your profit is above this, class 2 will be due:

Self-employed National Insurance rates

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift 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,

You both need to complete a return and split the qualifying relief.

Qualifying care relief for carers (Self Assessment helpsheet HS236)

Thank you.

Hi,

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 at GOV.UK will help you work out if split year treatment applies.  

If to be reported here, the payment is income and taxable.

Thank you.