HMRC Admin 19 Response
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RE: Split date and number of ties in SA109
Hi,
That is for you to determine based on the guidance available here:
RDRM12000 - Residence: The SRT: Split year treatment
Thank you. -
RE: Balancing payment
Hi,
Any payments on account for 2023/24 that are not required would be adjusted when your 2023/24 return was submitted.
Any credit would remain on your account until such time you wished to claim it or for it be put towards later charges.
Thank you. -
RE: Full PRR when selling old house shortly after buying new?
Hi,
You can see guidance here:
CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination
and the subsequest next 2 pages from that link.
Thank you. -
RE: Property Income Distributions (PIDs) from REITs
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RE: Still confused over travel expenses
Hi,
The following guidance advises that the costs of travel from home and a place of work are not allowable where one of the purposes of the travel is to allow the trader to live away from their place of work:
BIM37635 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: home to work: predictability of places of work
The guidance below advises that where 'itinerant workers' consider their home to be their place of work, you should allow the costs of travelling between the residence and the sites at which the trader works:
BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites
The guidance at EIM32075 defines a temporary workplace as a temporary workplace if an employee goes there only to perform a task of limited duration or for a temporary purpose.
EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace
Thank you. -
RE: Recognition personal income tax / CGT China residential property sale
Hi,
Yes, you can claim this for the period you lived in it. You can see guidance here:
HS283 Private Residence Relief (2023)
Thank you. -
RE: Filing a form SA107
Hi,
No, the whole tax return must be filed together, either online or on paper. To file a tax return online that include a section for trust income, means you need to buy commercial software that includes this section and submit that tax return online. There is a list of commerical tax return suppliers here:
Self Assessment commercial software suppliers
Thank you.
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RE: Double Taxation agreement - withdrawing from UK pensions - non resident
Hi,
The links are now working.
Thank you.