HMRC Admin 19 Response

Hi,

If the repayment is now showing as issued, please contact our Self Assessment team who can advise you further.

Self Assessment: general enquiries

Thank you.

Hi,

If no nomination was made, the EU house would be seen as your main residence based on the facts. You would then qualify for Private Residence Relief on that property and therefore it is unlikely that Capital Gains Tax would be due.

Thank you.

Hi,

As per our previous answer provided on 17 April 2024, the result detailed in your third example would be the correct outcome.

Thank you.

Hi,

1. Yes, it does.   
2. Yes, you do.  
3. 3-5 You need to select no, as you were still able to transfer the funds to the UK. If it is a choice not to transfer them, you are still liable on your worldwide income if you are UK resident and domiciled. You only select yes, if the laws of the country actually stop you withdrawing the money.

Thank you.
 

Hi,

Yes, you will also be liable for National Insurance. You can do this through your Self Assessment return or you can set up your own scheme. You can see guidance here:

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

Thank you.

Hi,

The taxable element of the pension commencement lump sum, which is taxable, would be entered in box 11 for pensions. This will be included to work out your net income. You can see more information at page 7 of the following guidance:

How to fill in your tax return

Thank you.

Hi,

You will need to include the foreign life assurance gain in a Self Assessment tax return. The paper supplementary page is SA106 or the foreign section of the online tax return. The taxable gain will be added to your income and tax calculated after your personal tax free allowance is applied.

Thank you.

Hi,

Although you are set up in Self Assessment, you may not have fully registered as self employed. To allow us to check this for you and advise you further, you will need to contact our Self Assessment team.

Self Assessment: general enquiries

Even after you register for self employment, if your profit is less than £6725, Class 2 NIC will not be added to your calculation.

Thank you.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.

Hi,

Please contact our Self Assessment team so we can check your record and amend as necessary.

Self Assessment: general enquiries

Thank you.