HMRC Admin 19 Response
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RE: Is tax due in the UK on an IRS tax refund - that is transferred to the UK?
Hi,
No, you do not pay tax on a tax refund.
Thank you. -
RE: Starting a new job while being self-employed - does my self-employment count as 'another job'?
Hi,
When reviewing the three statements, A, B and C, you do not include your self employment, it is not relevant to your employer.
The statement is only interested in employments you have had since 6 April 2024. If this is your first since then, tick A.
Thank you. -
RE: Non-resident for Tax
Hi,
Generally, it would be the country you are in at the time of earning the income.
As you were not resident in the UK, you would not be taxed on your non UK income in the UK.
Thank you. -
RE: Tax on foreign earnings as a foreign student in the UK
Hi,
These years are now out of date for you to file a tax return.
We are unable to advise you on what your residence status is as this is for you to determine based on the guidance available here:
RDR3: Statutory Residence Test (SRT)
Thank you. -
RE: CGT on a transfer of Business Property to a LLP
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RE: Question on eligibility of UK Tax Resident
Hi,
As you arrived in the UK in March 2024, you would be tax non resident for the whole tax year, 2023 to 2024.
You would only need to complete a 2023 to 2024 Self Assessment tax return, if you had foreign income or capital gains arising between 6 March 2024 and 5 April 2024.
You do not declare your non UK income and, or, capital gains arising 6 April 2023 to 4 March 2024 in the tax return.
Thank you. -
RE: Course and exam costs
Hi,
You cannot claim for those expenses. You can see the guidance below for more information:
EIM32525 - Other expenses: education and training: education costs
Thank you. -
RE: Reporting Requirements for sale of holiday home in France
Hi,
If you want to claim the capital losses you still need to report this.
Thank you. -
RE: Tax refund on EIS Losses against 2023/22 income in 2023/24 self assessment (box 43 & 44)
Hi,
You can see guidance below, and in particular the section "How and when to claim relief":
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
Thank you. -
RE: PPRR
Hi,
If you have two or more properties, you are required to inform HMRC which property is your main residence and the date this takes effect from.
Private Residence Relief is worked out using months as the basis of the calcultion. You can see guidance here:
HS283 Private Residence Relief (2024)
You can find a capital gains tax calculator here:
Tax when you sell property
From the link above you can register for a capital gains account and report and pay Capital Gains Tax within 60 days of the completion date.
Thank you.