HMRC Admin 19 Response

Hi,

You can claim allowable business expenses for training that helps you improve the skills and knowledge you use in your business, for example, refresher courses. The training courses must be related to your business.  

You cannot claim for training courses that help you start a new business or expand into new areas of business, including anything related to your current business.

Losses from one year can be carried forward and set against the profits of a future tax year. You have 4 years from the end of the tax year in question, to claim losses and elect what to do with them. Losses must be claimed either in a Self Assessment tax return or in writing to HMRC.

Thank you.

Hi,

The UK / German double taxation agreement, advises that if a resident of the UK, is in receipt of a pension, annuity or other similar remuneration, arising in Germany, they are only taxable in the UK on this source. This is a reciprocal agreement, so if a resident of Germany, has a UK arising pension, annuity or other similar remuneration, it is only taxable in Germany.  

Any tax deducted in the country, where it is not taxable, would need to be reclaimed by the individual from the relevant tax authority.  If the pension is not taxable in the UK, then you would complete a form:

Double Taxation: treaty relief (Form DT-Individual (Germany))

and send it to the German tax authorities to validate. They would return it to you and you then send to HMRC, using the address on the form.

Thank you.

 

Hi,

In box 1 and box 1.1 of page TR4 of SA100, you enter the pension payments made plus the tax relief claimed by the pension provider. This allows you to claim the additional tax relief on the actual amount paid into your pension scheme. The formula for box 1 is the same in box 1.1.

Thank you.

Hi,

You are correct that the helpline is closed until 4 September 2023. If you wish to contact before then, click on 'Ask HMRC Online' and request to speak with an adviser. You will be put in the queue to speak with a webchat adviser.

Self Assessment: general enquiries

Thank you.

Hi HMHippo,

HS263 advisies "If you’ve paid foreign tax on income received or capital gains made that are also taxable in the UK, you may be able to claim relief for the foreign tax paid". If no tax is payable on that foreign source of income, no tax relief is allowed.

Relief for Foreign Tax Paid 2023 (HS263) Updated 6 April 2023

Disposal of capital assets such as property, shares or personal possessions, are considered under capital gains rules.

Thank you.

Hi,

As you have not said where the 150k is from, this cannot be answered. The mixed fund refers to where the money comes from, not where it is deposited.

Thank you.

Hi,

That is correct. You can only set Foreign Tax Credit Relief against the UK tax payable on an equivalent source of UK income.  

If you had foreign bank interest, then only if you had Uk tax to pay on that interest, can you claim tax relief for tax paid overseas on that interest.

Thank you.

Hi,

HMRC get address information from multiple sources including employers, if you are employed you should check the address they hold for you.

Thank you.

Hi,

As you are claiming the remittance basis, no.

Thank you.

Hi,

You will need to contact the Online Services team regarding this:

Technical support with HMRC online services

Thank you.