HMRC Admin 19 Response

Hi,

Pension contributions from your net wage will reduce your adjusted net income. You can see guidance here:

Personal Allowances: adjusted net income

Thank you.

Hi,

There is no Capital Gains Tax arising on the transfer of assets between a husband and wife or civil partners. If those criteria are not met, then yes, there may be Capital Gains Tax to pay. Private Residence Relief may reduce or cancel out any gains.  

There is a Capital Gains Tax calculator to help you work this out here:

Tax when you sell property

Thank you.

Hi,

The capital gain is not counted for the adjusted net income, so in this case the Marriage Allowance transfer would still be due. You can see guidance here:

Personal Allowances: adjusted net income

Thank you.

Hi,

You can see guidance here:

HS343 Accrued Income Scheme (2024)

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Hi.

Yes, she will need to declare it. You can guidance here:

Acquired or second-hand policies

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Hi,

Please have a look at the UK / Hong Kong tax treaty at article 20(1) - other income. It advises you will be taxable in Hong Kong. You do not need to complete a Self Assessment tax return for this. You should check whether there are any other reasons for completing a tax return.

2010 Hong Kong-UK DTA

Thank you.

Hi,

This would depend on the agreement in a tax treaty, if there is one, with the country in question. 

https://www.gov.uk/government/collections/tax-treaties

Thank you.

Hi,

Yes to both questions. You can see further guidance here:

Tax on your UK income if you live abroad

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Hi,

Please refer to guidance below to see if you meet the conditions:

SAIM8020 - Annual payments: meaning of annual payment

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Hi Sam Lee,

Box 40 of SA109 is used to break down into greater detail, the figures entered in boxes 34 and 35, which is the unremitted income and captital gains that you are nominating when you apply for the remittance basis. You can see guidance here:

Residence, remittance basis etc notes 

If you remit foreign income and capital gains to the UK, you declare this on a SA106 for dividends, interest and property income amongst others, SA102 for employment, SA103 for self employment income and SA106 for capital gains.

Thank you.