HMRC Admin 19 Response
-
RE: ped diem from abroad
Hi,
The employer in this case is the foreign employer and as such the income is taxable. You will declare as income and then claim the relevant expenses.
Thank you.. -
RE: Tax on insurance money
Hi,
You can see guidance here:
HS320 Gains on UK life insurance policies (2024)
HS321 Gains on foreign life insurance policies (2024)
Thank you. -
RE: CGT for selling my house but never rented out, while I am an expat
Hi,
Possibly, as it has not been your only or main residence for the whole period of ownership. Please refer to the following guidance:
CG64582 - Private Residence Relief: deemed not a residence: residences in another territory: day count
CG64495 - Private residence relief: only or main residence: two or more residences: time limit for nominating
HS283 Private Residence Relief (2024)
Thank you. -
RE: Personal tax - foreign income & tax resident status
Hi,
We cannot advise you on your residence status as this is for you to determine based on the guidance available:
RDR3 Statutory Residence Test
Thank you. -
RE: Tax on bonus paid after change in tax residence
Hi,
If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify, then you will need to report all your foreign income to the UK. Please see the following guidance:
Tax on foreign income
The guidance following guidance will help you work out if split year treatment applies:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you. -
RE: Foreign Stock Dividends
Hi,
There should have been a cash value attached to the dividend when it was paid.
Thank you. -
RE: Personal tax allowance with rental income
Hi,
As a non resident landlord, you need to include the SA109 to claim personal allowances by ticking box 15 or 16 on the SA109. It would appear this has not been done and you can contact our Self Assessment team to have this amended.
Self Assessment: general enquiries
Thank you. -
RE: EIS tax relief claim - previous year
Hi,
It is the option already claimed and you put the year on so that we can make the relevant repayment.
Thank you. -
RE: Deductible Items from calculating the capital gain
Hi Louisa,
No, only the Stamp Duty in relation to the property that has been sold.
Thank you. -
RE: Can I claim my losses of 2019/2020 against my 23/24 profits?