HMRC Admin 19 Response

Hi,

It is not really clear what you mean if the tax liability is not paid. However, please see guidance here:

Relief for Foreign Tax Paid 2023 (HS263)

Thank you.

Hi,

No, as you have not paid any Capital Gains Tax overseas.

Thank you.

Hi,

No, as this sounds like a refund that you have received.

Thank you.

Hi,

No, the calculation does not appear correct. It looks like you have added on the additional 9 months again as you lived in it for 138 months based on what you have said. Total Private Residence Relief is only 147 months rather than 156.

Thank you.

Hi Dahood,

As non domicile, you can opt for the remittance basis. You can see guidance here:

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.


 

Hi,

If the income is in 2023/24 then, yes, you can wait until 31 January 2025. If you have not paid the foreign tax due to not receiving a bill, you would not claim it in the return. If you have got a bill but not paid it, you can claim the credit.

Thank you.

Hi,

It depends on the actual level of income and tax due. If the bill is more than £1000, payments on account will be required and will be based on the tax bill due. You can see guidance here:

Understand your Self Assessment tax bill

Thank you.

Hi,

You can see guidance here:

Tax on your UK income if you live abroad

Thank you.

Hi,

There are no Income Tax implications on the giving or receipt of cash gifts, but you may wish to speak to Inheritance Tax regarding any Inheritance Tax implications.

Rules on giving gifts

Inheritance Tax: general enquiries

You may also want to review the guidance here:

How Inheritance Tax works: thresholds, rules and allowances

Thank you.

Hi,

You can see guidance here:

SAIM8020 - Annual payments: meaning of annual payment

Thank you.