HMRC Admin 19 Response
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RE: No UTR
Hi MS Cheung,
As we usually experience a higher volume of UTR requests around this time of year, the timescale for processing your request may be different from usual. For an update of when you can expect your UTR, contact our Self Assessment team by webchat or post.
Self Assessment: general enquiries
Thank you. -
RE: Government Gateway login but Personal Info of the Account is not mine
Hi
To allow us to review your account and identify the problem, please contact our Self Assessment team by webchat or phone.
Self Assessment: general enquiries
Thank you. -
RE: Tax relief on expenses (P87) successfully completed but no rebate (3 months later)
Hi,
We are sorry that you have not received a reply to your claim. You will need to contact our Income Tax team so we can review this:
Income Tax: general enquiries
Thank you. -
RE: Overseas rental income, two allowances, and filling a self-assessment tax return
Hi,
As you are in receipt of overseas rental income, you are required to declare this in your Self Assessment tax return, to which you may then claim Foreign Tax Credit Relief against any tax deducted overseas on such income within the SA106 Foreign income supplementary page.
Thank you. -
RE: Non-resident landlord
Hi,
You will need to contact our Non-UK resident landlords team.
Non-UK resident landlords
Thank you. -
RE: Yet to receive NI number
Hi Andrea Candler,
If you have not yet received your National Insurance number, please contact our National Insurance team and they will be able to trace your National Insurance number and provide you with a letter to confirm it.
National Insurance: general enquiries
Thank you. -
RE: Payments made in error
Hi,
For paper correspondence we are working at 36 weeks old, currently 9th May 2023, for voluntary class 3 contributions queries, but the allocation of contributions once they have been paid is 6 to 8 weeks.
If you have requested a refund in your letter, we are working to 3 weeks at present. You can check the reply time for specific types of post here:
Check when you can expect a reply from HMRC
As you have already paid funds and wish to move them to another year, as you have now confirmed the later years are beneficial with DWP, please contact our National Insurance team and they can assist you in moving the funds to another year. They will also advise you if there is any under or overpayment for the later years to ensure they are full qualifying years. Alternatively, if you have requested a refund and not to move the funds, please state this when you call so they can raise this with our refunds area as it would be past the timescales based on the date you have stated the letter was sent into HMRC.
National Insurance: general enquiries
Thank you.
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RE: List of CIS payment
Hi,
It is not currently possible to view historical or outstanding CIS payments online, although we are looking to address this though our new Making Tax Digital, Income Tax Self-Assessment (MTD ITSA) service which is currently in development.
To get the information you want, you will need to contact our CIS team:
Construction Industry Scheme: general enquiries
Thank you. -
RE: Use of Fund Reporting Date / Distribution Date for ERI in CGT Calculation and Income Reporting
Hi,
If you dispose of your shares or units in a reporting offshore fund, you will be subject to Capital Gains Tax on any gain you realise. Any excess reported income which arose to you during the period in which you owned the shares or units can be deducted when calculating your capital gain. This ensures you are not subject to double tax on the excess reported income.
For capital gains purposes, you would use the disposal date when calculating the gain.
Thank you. -
RE: Question on income tax and double taxation when working in Germany
Hi,
As you are tax resident in the UK, for the whole tax year, you then need to determine if you meet the critieria for split year treatment. You can see guidance here:
RDR3 Statutory Residence Test
There is a possibility of two outcomes, split year treatment does apply or it does not apply. In either case a Self Assessment tax return is required.
If split year treatment applies, you need to submit a SA100, tax return, and a SA109, residence page, to claim split year treatment, along with and any other supplementary pages.
Where split year treatment does not apply, you are taxable on your worldwide income. You would need to submit SA100 and any supplementary pages such as SA102, employment, SA106, foreign, and so on. Paper tax returns and supplementary pages can be found here:
Self Assessment tax return forms
Please note that a commercial tax return is required in cases where you are submitting SA109, provided you have a government gateway ID and password.
Self Assessment commercial software suppliers
Thank you.