HMRC Admin 19 Response

Hi,

You would show this as self employed income and convert it to sterling to declare it on your tax return.

Thank you.

Hi,

An overdrawn director’s loan account is where the director has taken money out of the company that is not classed as a dividend or salary and the figure exceeds any money he/she has put into the company. At this point, the director will be deemed to be benefitting from a director’s loan. If the loan exceeds £10,000 at any time in the year then a benefit in kind has to be calculated on the director’s form P11D.  

If you are unsure whether you should treat the loan as earnings or a beneficial loan, you would need to contact our Corporation Tax team.

Corporation Tax: general enquiries

Thank you.

Hi,

Please contact our IR35 Status team for advice.

Off-payroll working (IR35)

Thank you.

Hi,

You do not need to include your State Pension, as this will no longer be taxable in the UK, when you become resident in another country.

Thank you.




 

Hi,

If you are in the UK and supplying digital services to other businesses and these businesses are all outside the UK then these supplies would be outside the scope of VAT and there would be no obligation to register for VAT.

You can register for VAT in the UK voluntarily however.

You can see guidance here:

Working out whether you need to register

The place of supply of digital services

For Self Assessment, yes, it must be for the UK tax year. you will also need to amend your accounting period going forward for Making Tax Digital. You can see guidance here:

Making Tax Digital for Income Tax

Thank you.

Hi,

You can register for an individual account here:

HMRC online services: sign in or set up an account

Where it is not possible to verify your identity, your only recourse is to submit a paper tax return, SA100, with supplementary pages SA105, proprty income and SA109, residence.  

You can find the tax return and supplementary pages here:

Self Assessment tax return forms

Thank you.
 

Hi,

Yes, it is generated overseas, so is foreign income.  

As you are self employed, you should declare the consulting income as part of your turnover on SA103 and if overseas tax was deducted, you should also declare on SA106, to claim a tax credit.  

In the online return, you would select yes to self employment and if necessary, yes to foriegn income.

Thank you.

Hi,

Please contact our Inheritance Tax and Stamp Duty Land Tax teams for advice.

Inheritance Tax: general enquiries

Stamp Duty Land Tax

Thank you.

Hi,

No, the amount for Marriage Allowance would not be added on. It entitles you to a fixed deduction off your overall tax liability.

You would be entitled for the starting rate for your income above the Personal Allowance of £12570, and the Personal Savings Allowance if required. You can see guidance here:

Tax on savings interest

Thank you.

Hi,

If you had a previous gateway ID then you will not need to obtain a new ID. If you are unable to self serve to get your ID online then you will need to contact our Online helpdesk to review.

Technical support with HMRC online services

Once you have access to your online account you would then enrol to file the Self Assessment online yourself. You would not need to register for Self Assessment again as you have an existing UTR. 

Thank you.