HMRC Admin 19 Response

Hi,

As you are not resident in the UK, your state pension is not taxable in the UK. You need to declare your UK state pension in Spain and this is done by completing form DT individual Uk / Spain and send it to the Spanish Tax Authorities. The form and guidance notes can be found here:

Double Taxation: UK - Spain (Form Spain-Individual) 

The Spanish tax authorities will send it back to you and you in turn, send it to HMRC, to the address on the form. You also need to send the form with your "Residencia Fiscal En Espana Convenio" from the Spanish tax authorities.  

In your tax return you should change the state pension figure to £0.00, if you were not resident in the UK from before 6 April 2023.

Thank you.

Hi,

Employment income earned while working in Hong Kong is not taxable in the UK and should only be shown in box 19 as additional information.  

Dividends and interest that arise while you were resident in Hong Kong are only taxable in Hong Kong. Interest and dividends that arise after you became resident in the UK are taxable and should be included on the tax return.  

If you are claiming split year treatment, it will commence from the date you arrived in the UK and not the date you started having a home in the UK.

Thank you.

Hi,

Once you are considered tax resident, the next option is to determine if split year treatment applies. If it does, you only declare your UK income. If it does not, you have to declare your worldwide income and claim a foreign tax credit for foreign tax paid.

Thank you.

Hi,

No, you do not deduct this as it is given automatically in the calculation and it will apply to UK and foreign interest.

Thank you.

Hi,

Now that you have left the UK, you should complete the form P85. You can do this online here:

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

Thank you.
 

Hi,

As a non UK resident, you do not need to report your overseas income on a Self Assessment tax return. Only your income and capital gains arising in the UK, should be declared on the tax return.  

The residence page is SA109 and is used to declare that you are not UK resident, when you have taxable UK income. To submit an online tax return, that includes the residence, section, you need to purchase a commerical software, but you can only do this if you have a government gateway user ID and password.  

If you are unable to verify your identity, you cannot submit an online tax return and will need to complete a paper tax return, which can be found here:

Self Assessment tax return forms

Thank you.

Hi,

As there is no Capital Gains Tax to pay on the transfer of assets between spouses or civil partners, you would have to use 50% of the purchase price 20 years ago, to work out your gain.

Thank you.
 

Hi.

In the section "3 - tailor your return" of the menu, tick yes to the question "If you disposed of any chargeable assets, or had any chargeable gains, or you wish to claim an allowable loss, or make any other claim or election, do you need to complete the Capital Gains section"? at the bottom of page 1 of 3. Next click on save and continue.  

In section "4 - Fill in your return", click on the capital gains option and tick yes, if the disposal value of the asset is more than £49200 and save and continue.

If it is less, you do not need to declare the gain on the return.

Thank you.

Hi,

You will need to contact our Self Assessment team to go through the return to confirm the corrections required.

Self Assessment: general enquiries

Thank you.

Hi,

This will be for her to determine herself.

Thank you.