HMRC Admin 19 Response

Hi,

If you do not need to complete a Self Assessment tax return, all you would need to do is submit a P85 here:

Get your Income Tax right if you're leaving the UK (P85)

If you do have to complete a 2023 to 2024 Self Assessment tax return, then you complete it as normal. There is no need for SA109, as it is not relevant to 2023 to 2024. Instead, please provide information in the free hand box, detailing the date you left the UK and any forwarding address.  

If you will have no UK income in the coming tax years, while not resident in the UK, then tax returns are no longer required. You can contact our Self Assesment team to confirm you have left the UK and tax returns are no longer required.

Self Assessment: general enquiries

Thank you.

Hi,

You should work out the number of months the first house was your main residence and add an additional 9 months to this figure. You should then work out the number of months that you owned the first property. This will give you a Private Residence Relief fraction, that can be applied to the capital gains arising from the disposal of the property. This may cover the gain in its entirety or leave an amount chargeable to Capital Gains Tax. You can see guidance here:

HS283 Private Residence Relief (2024)

Thank you.

Hi,

The ISA is limited to £20000. In situations where you have saved in excess of this sum in your ISAs in the tax year, you will need to discuss with your ISA providers, the removal of the excess from your ISA, incuding any interest the excess generated, and return it to you.  

The excess interest is taxable and should be declared.

Thank you.

Hi,

You can still be eligible to make a claim where you meet both the following criteria:

• their employer has not already paid their expenses
• they have additional household costs as a result of working from home

One of the following must also apply:

• there are no appropriate facilities available to perform the job on the employer’s premises
• the nature of the job requires the employee to live so far from the employer’s premises that it is unreasonable to expect them to travel to those premises on a daily basis
• government restrictions require them to work from home

Qualifying expenses
If one of the above conditions are satisfied you are entitled to relief for, the additional costs of gas and electricity for the work area, any increased water usage - metered costs and business telephone calls and dial up internet access.

The renting of the co-working space is still classed as an office.   

Thank you.                                                                                                                                                                                                                                                                                                                                                                                                                                                     

Hi,

You can see guidance here:

Tax on foreign income

Thank you.

Hi,

You can see guidance here:

Tax on foreign income

Thank you.

Hi John Warton,

The rate is 15%.

Thank you.

Hi,

You would need to discuss this with your pension provider.

Thank you.