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  • RE: Tax calculation - am I due a refund from the HMRC?

    Hi,

    If you submitted the tax return online then it can take up to 3 working days to process to your HMRC record.

    If it is still not updated you will need to contact our Self Assessment team to review.

    Self Assessment: general enquiries

    Thank you.
  • RE: Adjusted Net Income for HICBC

    Hi,

    If the pension contributions are deducted from your gross pay before the tax is calculated then you have already received the tax relief for these payments and would not be able to claim the relief again.

    Your HICBC would be based on your P60 figures.

    Yes, you have done the correct thing and the calcullations would be correct. If you want to check the calculations then you will need to contact our Self Assessment team to access your record. 

    Self Assessment: general enquiries

    Thank you.
  • RE: Tax code adjustments in self-assessment

    Hi,

    If the estimate is an in year adjustment then it would be nil at that section as not an estimate from an earlier tax year. 

    Thank you.
  • RE: Non-UK resident - SA109

    Hi,

    As the SA109 also determines if UK personal allowances are due, you will need to check to see if you are due these. If so, submitting the SA109 for earlier years will not change the return.

    If you are not due them, then, yes, you will need to submit a form for each year. Going forward, you will need to include the SA109 and you cannot file online using HMRC software, you will need to buy third party or submit a paper return. The whole return must be submitted together.

    Thank you.
  • RE: PMI and Car Benefit

    Hi,

    The benefits will stay in your tax code until the end of the tax year. The amount will have reduced to reflect the end date.

    Thank you.
  • RE: Where to enter foreign income on the self assessment tax return

    Hi,

    You declare any taxable foreign income, some foreign income is exempt under the terms of double taxation treaties and therefore should not be declared.

    Thank you.
  • RE: CGT and sale of shares - Reporting requirements without Self Assessment

    Hi,

    As per the following guidance, if your total gains are less than the tax-free allowance you do not have to pay tax if your total taxable gains are under your Capital Gains Tax allowance.

    Capital Gains Tax: what you pay it on, rates and allowances

    You still need to report your gains in your tax return if both of the following apply:
    • the total amount you sold the assets for was more than 4 times your allowance
    • you are registered for Self Assessment
    Thank you.
  • RE: PSA for Savings

    Hi,

    If your income is below the tax free threshold, your untaxed interest may be shown as present in your tax code, as you will still have unused tax free allowances, this amount will not be subject to tax.

    Alternatively, it could be that your untaxed interest has been reported by your banks and building societies as being £1259, with the £259 after the savings allowance subject to tax. Please contact us so we can confirm why the untaxed interest is present.

    Income Tax: general enquiries

    Thank you.
  • RE: NMW & Travel Time

    Hi,

    The hours for which NMW needs to be paid depend on the type of work being performed for NMW purposes however, travel between assignments which need to be carried out at different places is counted as working time for NMW purposes. Time spent travelling between your place of residence and your place of work, is not considered as working time for NMW purposes. A worker who qualifies for the NMW is then entitled to be paid at least NMW on average for all working time in a pay reference period. 

    If you have any further queries about your circumstances, please contact ACAS on 0300 123 1100 who should be able to assist you.

    Thank you.
     
  • RE: Driving Instructor mileage claims

    Hi,

    We have an updated answer to your query as follows:

    Driving instructors cannot use simplified expenses for their dual control cars when calculating their profits. This is because simplified expenses cannot be used for a vehicle which is of a type not commonly used as a private vehicle and/or unsuitable to be used as a private vehicle. The courts held in 1964 that a dual control car is neither commonly used nor unsuitable to be used as a private vehicle.

    Driving instructors should calculate the actual expenses incurred in relation to their dual control cars. In addition, annual investment allowance is available in relation to the purchase of dual control cars.

    If simplified expenses have been claimed in the past for a dual control car they should not continue to be used. Affected customers should also consider whether they should amend returns already submitted.

    Thank you.