HMRC Admin 19 Response

Hi,

We cannot advise you of your residency position, or whether split year treatment applies. We can only point you in the direction of the guidance, help you understand the guidance and allow you to make an informed decision.

You will need to look at cases 4 to 8, to determine if any of them apply to your circumstances. If any of them do meet your circumstances, then split year treatment is allowed.  If none of them meet your circumstances, then split year treatment is not allowed.

If you are unable to make a decision on whether split year treatment applies, you may need to consider seeking professional advice on the matter.

Thank you.
 

Hi,

When tailoring your return, tick yes to 'Did you receive any other income'. In the other income section of the return, tick the box 'Employment lump sums, compensation and deductions and certain post-employment income' and save and continue. You will find the box to show the redundancy figure over £30000 and the tax deducted.  If the redundancy figure is below £30000, you only enter the redundancy figure in the box 'Compensation and lump sums payments up to the £30,000 exemption'.  

The pay and tax figures in the employment section should only be for your employment and not include the redundancy amount.

Thank you.

Hi newluke16,

That is the correct answer.  

You would declare the full commision on the self employment section of your tax return as part of your gross turnover and claim expenses for the payment made to the new client.

Thank you.
 

Hi,

You advise that you did not need to pay tax in Hong Kong on your employment income, as the amount of income was too low to pay tax. A foreign tax credit is claimed where foreign tax is paid on the income, so that you are not taxed twice on the same income.  

Leave the 'foreign tax credit relief for income tax' box blank and click on save and continue. You should now be able to view your tax calcuation.

Thank you.

Hi,

The gifting of money does not attract Income Tax or Capital Gains Tax.

However, if your father is a resident of the UK, when he dies, that cash gift, if more than £3000, could be added to his estate for Inheritance Ttax purposes, if gifted within 7 years of his death. You can see guidance on Inheritance Tax here:

Inheritance Tax

Thank you.

Hi,

We are unable to advise if further tax is payable on the gains.  

As the gain is over £10000, you will  need to submit a tax return for the tax year to date of death of your mother. Only then will be able to advise if more tax is payable on the chargeable event gain. You can see a helpsheet for gains on UK life insurance policies here:

HS320 Gains on UK life insurance policies (2023)

Thank you.

Hi,

You will need to include the foreign pages (SA106) which will allow you to declare the Japanese income and tax paid.  

You would also need to complete SA102 (employment) or SA103 (self employment) or their online equivalents.  

Self Assessment tax return forms

It is not clear whether you are employed by the university to give the lectures or self employed. Guidance on expenses if employed can be found here:

EIM34003 - Travelling expenses: employees working abroad: expenses that may be deducted: example

and if self employed, here:

BIM47712 - Specific deductions: travel and subsistence: living expenses abroad — foreign trades

Thank you.

Hi,

All the available contact methods were listed in the link previously given.

Thank you.