HMRC Admin 19 Response

Hi Duncanb bergin, 
No, as they do not meet the wholly necessarily rules for Capital Gains Tax purposes.
Thank you.

Hi,
Under Article 17 of the double taxation treaty, the income is taxable in the UK.
2003 Australia-UK Double Taxation Convention - in force
Thank you.

Hi,
There are two criteria that must be met for you to be required to declare a capital gain in a Self Assessment tax return.  

1. You have to complete a tax return for any other reason, and
2. The disposal value of the assets exceeds £50,000.  

If you only meet one of the criteria, then the gain does not need to be included in a tax return.
Thank you.

Hi,
Any tax rebate due on your regular PAYE income for the months you were on sabbatical up until 5th April 2024 will have been calculated automatically at the end of the tax year, with notification sent to you shortly after. If you did not receive any notification, or would like us to check if a rebate is due, please contact our Income Tax team.
Income Tax: general enquiries
For advice on repayments on pension payments made, please contact your HR department or pension provider.
Thank you.

Hi,
You can view the personal allowance and tax bands here:
Income Tax rates and Personal Allowances
Thank you.

Hi,
You are liable to pay National Insurance contributions whilst living and working in the UK, and no refund would be due based on the fact that you are now leaving the UK.
Thank you.

Hi,
If you cared for the 2 children in the same period that you are applying for, you only need to complete one application, and you can add different periods of care on one application by clicking the ‘add’ button on the application.
Thank you.

Hi,
If your records have not been updated to show your employment for the 2023 to 2024 tax year yet, you can write to us to ask them to check this for you.The address to write to is:
Individual Caseworker,
PT Operations North East England,
HM Revenue and Customs,
BX9 1AN
Please include the following information in your letter:

• All employer details which should include employers name and address, your payroll/staff number, if known, and the tax year the earnings are missing from
• Evidence of your earnings during the period, for example pay slips, P45 or P60 certificates
• Your personal details – full name (including any previous names), date of birth, address, contact number and your National Insurance number
• Your signature

Thank you.
 

Hi,
If the company has insurance and charges the workers for it, and this is in connection with the worker’s employment, it will always reduce pay for minimum wage purposes. If the liability for the insurance belongs to the employer, and the employer is passing that cost on to the worker, any deductions made in respect of this will also reduce pay for minimum wage purposes.
It will not affect pay if the worker makes the decision to take up their own insurance as a payment from the worker to a third party, and there is no requirement by the employer for the worker to do so. If the liability for the insurance sits with the worker, and the employer does not require this as part of the role, then it will not reduce pay for minimum wage purposes. 
You can see more information on deductions and payments here:
Calculating the minimum wage
Thank you.

 

Hi,
Salary sacrifice will always reduce a worker's minimum wage pay. The worker is in essence giving up that portion of their pay in exchange for something else, so it cannot be included in any minimum wage calculations. 
Any determination would depend on the arrangements in place but where a salary sacrifice is in place, the worker is no longer has entitlement to that amount of pay under their contract. Therefore, their pay for minimum wage purposes is reduced accordingly.
For more information on salary sacrifice arrangements please refer to the following guidance:
Salary sacrifice
When considering the working hours for which the minimum wage must be paid, you may find the guidance on absences useful. How the absence is treated depends on whether the worker is performing salaried hours work, time work, output work or unmeasured work. You can see more information here:
Working hours for which the minimum wage must be paid
Thank you.