HMRC Admin 32 Response
-
RE: Declaring Dividends and Interest by a Non-resident
-
RE: SA102 - foreign income from a job
-
RE: Earnings before entering the UK
Hi,
No as it is not relevant to the 2024 to 2025 tax year. You report the income in the year it arises.
Thank you. -
RE: new activity on top of my first one as sole trader
Hi,
You can use the same UTR but you will need to report 2 self employments on your tax return for 2023 to 2024 to show the journalism one up to the date you then merged it with the events and then it is only 1 self employment for 2024 to 2025.
Thank you. -
RE: Report capital losses for previous years
Hi,
The 4 years only refers to HMRC being notified that they exist. the loss itself can be carried forward indefinately.
You are now to late to make a claim for these from 2019 to 2020.
Capital Gains Tax: what you pay it on, rates and allowances
Thank you. -
RE: How to report capital gains losses for previous years when no capital gains for this year
Hi,
The 4 years only refers to HMRC being notified that they exist. the loss itself can be carried forward indefinately.
You are now to late to make a claim for these from 2019 to 2020.
Capital Gains Tax: what you pay it on, rates and allowances
Thank you. -
RE: buying and selling Gilt in secondary market
Hi,
Gilt strips held by individuals and other non-corporates are treated as deeply discounted securities, and profits or losses are taken into the income regime, see SAIM3130.
SAIM3130 - Deeply discounted securities: strips of government securities
Thank you. -
RE: Income minus living expenses
Hi,
That is correct.
Thank you. -
RE: Norway/UK Tax Treaty - reporting income to HMRC
Hi,
It is not taxable in the UK and as per the previous reply you should only make reference to the income. Whether it is taxed in Norway or not is dependant on their rules.
Thank you. -
RE: Tax on dividends from a foreign, tax resident in the UK company
Hi,
This would be UK income and if not UK resident would be classed as disregarded income.
Thank you.