HMRC Admin 19 Response

Hi,

As a non UK resident who has UK interest, you would declare the whole amount of UK interest. If the interest exceeded £10000, this would be declared in a tax return. You can see guidance here:

HS300 Non-residents and investment income (2024)

Thank you.

Hi,

The loss can be used in either the year of the loss or the previous year. There can be no partial claims.

The amount of tax paid in each year is not what we look at, its the amount of income in each year. If an individual chooses to carry the loss back to the year prior then the loss must be set off to the fullest extent, for example if the total income in that year is £20000 and the loss is £11000, the whole of the loss must be used and set against the income in that prior year even if it means personal allowances are lost. You cannot chose to split the loss if the income in the year is more than the loss. You can see guidance here:

VCM74020 - Share Loss Relief: individual and corporate claimants: individual claimants: the claims procedure

VCM74030 - Share Loss Relief: individual and corporate claimants: individual claimants: giving relief

Thank you.

Hi,

You would still need to complete a tax return, as your initial income before adjustments is over £50,000.

Thank you.

Hi,

We cannot provide an in depth response on this forum, you should write into the department for a liability decision for both tax and National Insurance contribution (NICs) payments.
Depending on your circumstances you may be required to pay both employers or employees NICs as well as tax on your UK income. If the UK company cannot pay you via their payroll then you will have to register with HMRC and pay directly to us. You may wish to contact the UK company and request if this is something they can provide assistance with.
More information can be found here:

PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)

For a liability decision please write to: 

PT Operations North East England,
HM Revenue and Customs,
BX9 1AN

Please include the following, full name, National Insurance number, date of birth, date you left the UK - if applicable, most recent UK address, address abroad – if applicable, type of work you undertake, company name and address – UK and abroad, where your contract is held, how often you work in the UK, your normal working pattern (the days, weeks or months you regularly work).

Thank you.
 

Hi,

You have to have an active National Insurance number in order to be charged National Insurance and for it to count towards your State Pension. If you did not have one to give to your employer in 2000 to 2001 then your employer could not of charged National Insurance that would count towards your State pension but more than likely used a Temporary Reference Number (TRN). A TRN will not allow a tax payer to access benefits and other services which use the National Insurance Number.

If your National Insurance number was created in 2012, the earliest year you could potentially voluntary pay for would be the tax year 2011 to 2012, if the number was created before 5th April 2012, or the 2012 to 2013 tax year, if the number was created after 6th of April 2012.

Thank you.

 

Hi,

We cannot provide an in depth response on this forum, you should write into the department for a liability decision for both tax and National Insurance contribution (NICs) payments. Depending on your circumstances you may be required to pay both employers and employees NICs as well as tax on your UK income.

You can see information below if there is no UK company and so they are unable pay you via their payroll: 

PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)

For a liability decision please write to: 

PT Operations North East England,
HM Revenue and Customs,
BX9 1AN

Please include the following:
full name, National Insurance Number, date of birth, date you left/arrived in the UK - if applicable, most recent UK address, address abroad – if applicable, type of work you undertake, company name and address – UK and abroad, where your contract is held, how often you work in the UK, your normal working pattern (the days, weeks or months you regularly work).

Thank you.
 

Hi,

The application form CF411A is the correct form to transfer NI credits between parents providing the main recipient of child benefit will not be at a loss. If you have applied to move the credits for the 2023 to 2024 tax year, you are correct that the time limits are 5 April 2025.

Please reply to the letter through the mandatory reconsideration process, it can be from yourself. Please include your wife’s details on the reconsideration letter also, with the letter marked reconsideration.

You can check the timescales for a reply here:

Check when you can expect a reply from HMRC

If you are moving credits on a regular basis you may want to contact the Child Benefit team to discuss moving the claim/credits over to the other parent to prevent completing a form for each tax year.

Child Benefit: general enquiries

Thank you.
 

Hi jlperry,

If your payment is not yet recorded on your personal tax account please contact our National Insurance team and they will be able to allocate your payment straight away. We ask to wait 10 working days from making payment before checking that we have received it. When you call please have your payment details to hand.  

National Insurance: general enquiries

Thank you.

Hi,

Yes, 2021 to 2022 is the first year.

It is all contributions including tax relief that counts towards the annual allowance. Any difference is what you can carry forward. Please note though, this carry forward is to avoid any pension tax charge only. You can see guidance here:

Check if you have unused annual allowances on your pension savings

Thank you.