HMRC Admin 19 Response
-
RE: Working from home allowance
-
RE: Tax deducted from UK pension being paid to non UK resident.
Hi,
You can submit a claim for exemption under the double taxation agreement. Tthe form is here:
Double Taxation: Treaty Relief (Form DT-Individual)
Thank you. -
RE: Split year treatment
Hi Bill Wong,
You will need to determine your residence status, to determine the action needed. You can see the guidance on residence here:
Guidance note for residence, domicile and the remittance basis: RDR1
You can take the tests here:
RDR3 Statutory Residence Test
If split year treatment applies you will need to complete a Self Assessment tax return to claim this.
You will need to complete a Self Assessment tax return anyway, as the foreign income generated while you are resident in the UK, is taxable in the UK. You can register here:
Register for Self Assessment
Thank you. -
RE: exchange rateV
Hi,
The official exchange rates can be found here:
Exchange rates from HMRC in CSV and XML format
More historical rates can be found here:
Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009
Thank you. -
RE: Foreign Pension Contributions - Transfer Tax Status?
Hi,
There may be a transfer charge to pay. You can see guidance here:
Overseas pensions: pension transfers
Thank you. -
RE: Cash gift from parents outside UK
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. Further guidance can be found here:
Tax on savings interest
Tax on dividends
Thank you.
-
RE: Foreign Workers Exemption
Hi,
To qualify for the foreign workers exemption, all of the following have to apply:- your income from your overseas job is less than £10,000
- your other foreign income (such as bank interest) is less than £100
- all your foreign income has been subject to foreign tax (even if you did not have to pay, for example because of a tax-free allowance)
- your combined UK and foreign income is within the band for basic rate Income Tax you do not need to fill in a tax return for any other reason
Tax on foreign income
Thank you.
-
RE: Capital Gain Tax - Removal of Names from the Deed
Hi,
Yes, there would be capital gains implications as this is still seen as a sale as you would have a value at the time purchased and a value at the time of transfer. As a non resident, you need to report the 'sale' even if no tax to pay. You can see information here:
Tax when you sell property
Thank you. -
RE: How to pay properly tax in the UK from income in Ukraine?
-
RE: SDLT Technical Assistance