HMRC Admin 19 Response

Hi,

A PA302 is usually only issued to taxpayers who's PAYE records show that a Self Assessment return has not been requested for the year.

If online is suggesting a 2022/23 return has been requested, you will need to contact us so that we can update the record to cancel the PA302.

Agent Dedicated Line: Self Assessment or PAYE for individuals

Thank you.

Hi,

If you contact the department you were trying to make the payment to with details of how you made the payment, where the payment was taken from and the date it cleared your account we can send a request to trace the payment.

Contact HMRC

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Hi,

If it meets the criteria for self employment you do not need to declare it. You can see guidance here:

Working for yourself

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Hi,

You can ask us to check the details for you. You can see information here:

Post transaction valuation checks for Capital Gains (CG34)

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Hi,

This sounds more like a purchase life annuity and you would declare the annual amount received as income. You can see guidance and associated links here:

IPTM4400 - Purchased life annuities: annuities paid by overseas payers: introduction

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Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. You can see guidance here:

Tax on savings interest

Tax on dividends

As you are keeping the income in Spain, you would declare any interest, and, or dividends as foreign income.

For the property, you will only pay tax if you are receiving an income from it or when you sell it.

Thank you.

Hi,

Yes, as this is seen as foreign income. You can see guidance here:

Tax on foreign income

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Hi,

No, the allowances are not split.

Thank you.

Hi,

The Private Residence Relief would form part of your calculation and there is not a box to show the amount claimed. You need to complete the SA108 and state you are claiming exemption at box 8.  

Your gain that you report at box 6 should reflect this. The SA106 is only required if you have paid Capial Gains Tax abroad. You can see guidance here:

Capital Gains Summary notes

Thank you.

Hi,

Yes, the gain will need to be reported by 31 January 2024 in the UK.

As the tax paid in the US will not be known then no credit can be given when the return is submitted. Any credit for US tax will be based on the gain only, as the rental income should have already been declared and the credit claimed up to 2018.

Once the US tax figure is known, you can submit an amendment to claim Foreign Tax Credit Relief.

Thank you.