HMRC Admin 32 Response
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RE: PAYE Travel and Subsistence.
Hi,
Please have a look at the guidance at:
Claim tax relief for your job expenses
Please also look at EIM32000 onwards:
EIM32000 - Travel expenses: travel for necessary attendance
If your employer does not re-imburse you for allowable meal allowances or personal incidental expenses, you would either claim expenses in the employment section of your tax return or claim in writing to H.M. Revenue and Customs Pay As You Earn BX9 1AS.
Thank you. -
RE: Bank repayment pending
Hi,
The security checks are carried out by a specialist department and we cannot give details on what the checks are. Once completed if no issues the repayment will be issued. If additional information is needed a letter will be issued to you. If you have an online account once issued the issue date will be shown.
Thank you. -
RE: Split year treatment
Hi Andy7005,
If you do not need to complete a tax return for 2023 to 2024, all you need to do is complete online form P85.
Get your Income Tax right if you're leaving the UK (P85)
This will allow you to confirm that you have left the UK on a particular date and claim any overpaid tax that may arise.
If you have to complete a Self Assessment tax return and wish to claim split year treatment, you will either need to complete a paper tax return, details for this can be found at:
Self Assessment tax return forms
If you have a government gateway user ID and password, you can buy a commerical tax return that includes the residence section for claiming split year treatment. You would submit this tax return onine.
A list of commercial software providers can be found at:
Self Assessment commercial software suppliers
Thank you. -
RE: ISA Transfers and new ISAs
Hi,
No. Public funds would be the likes of tax-free and taxable state benefits, such as those at:
Income Tax: introduction
Thank you. -
RE: Taxation Inquiries : Seeking Clarifications and Guidance about Transferring Savings from Abroad
Hi,
As you savings were generated in tax years where you were not resident in the UK, they will be treated as capital and will not be taxable if brough to the UK.
Any interest the savings generate while you are resident in the UK is taxable and should be declared.
Even although you arrived in the UK, part of the way through the tax year, you are still entitled to the full amount of personal allowance.
This may mean that you do not have any tax to pay in the tax year 2023 to 2024.
We cannot advise you where you will find a qualified tax specialist.
Thank you. -
RE: PILON late in March 2024
Hi,
No, the income is assessible in the year it is paid,for adjusted net income, please refer to:
Personal Allowances: adjusted net income
Thank you. -
RE: CGT and capital loss in the case of a sale with usufruct abroad
Hi,
If the disposal is at arm's length (i.e. market value not applicable), normal CGT rules will apply on the consideration received and a capital loss could be claimed if applicable.
It basically would be the difference between the Sterling value at the time of acquisition and the Sterling value at the time of disposal.
A capital loss would then be available to set against any future capital gains.
This guidance should be followed:
Tax when you sell property
Capital Gains Tax: what you pay it on, rates and allowances
CG14530 - Consideration for disposal: market value rule
CG78300P - Capital Gains Manual: Chattels and other assets: Foreign currency
Thank you. -
RE: Self assesment tax return
Hi Sinbad88 Tweedie,
We would need to access your record to review this. You can contact our Self Assessment team by phone or webchat at:
Self Assessment: general enquiries
Thank you. -
RE: Paper version of SA100
Hi Cabos,
HMRC is keen to encourage digital tax return submissions over paper submissions. If you have a government gateway user ID and password or are able to verify your identity to obtain one; you can buy a commercial tax return and submit it online. For those, who are not able to do this or choose not to do this, a paper tax return can be ordered using the link below.
Self Assessment: forms ordering
Thank you. -
RE: Tax on Redundancy pay/ Employer paying redundancy pay into pension
Hi,
If the payment is taken as salary sacrifice then yes.
Thank you.