HMRC Admin 19 Response

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 further guidance here:

Tax on savings interest

Tax on dividends

Thank you. 

Hi,

No, this particular income is only taxable in Hong Kong.

Thank you.

Hi Haridoss,

If you contact our Income Tax team we will be able to ensure your details are correct.

Income Tax: general enquiries

Thank you.
 

Hi Christopher Esclapez,

Your employer will continue to deduct UK tax until advised otherwise.

If you will not be resident in the UK, but still working for a UK employer and will not visit the UK and work in the UK, you will need complete form P85  to advise that you are leaving the UK, but will still be employed and paid by a UK employer. You can submit the form online, using your government gateway user id and password to log in or complete the form online, print it, sign it and post it to:

HM Revenue and Customs
BX9 1AS. 

Get your Income Tax right if you're leaving the UK

If there will be periods that you will come to the UK and work for this employer in the UK, then your employer will need to seek a direction to operate PAYE, by completing form S690, which can be found here:

Apply for a direction to operate PAYE on an employee's earnings

On those occasions that you are working in the UK, you are liable to be taxed on that portion of your income, in the UK.

Thank you.

Hi,

You have asked about paying voluntary Class 2 National Insurance contributions. Class 2 National Insurance contributions are paid by a person who is self employed. If you are self employed, you would pay these contributions through your Self Assessment. If you are self employed and need to register your self employment with HMRC you can use the link here:

Register for Self Assessment

If you are not self employed in the UK and you are enquiring about paying voluntary National Insurance contributions, it would be voluntary Class 3 National Insurance contributions that you would pay, not Class 2. Please see the following link on how to pay voluntary Class 3 National Insurance contributions, this includes information on how to pay by cheque.

 Pay voluntary Class 3 National Insurance

If you are abroad you may be able to pay either Class 2 or Class 3 National Insurance contributions. See the following link for further information, and how to apply to pay voluntary National Insurance contributions whilst abroad:

Social Security abroad: NI38

Please note, before deciding to pay voluntary National Insurance contributions, you must contact the Department Of Work and Pensions to confirm that paying voluntary National Insurance contributions will increase your pension. If you do not, and your pension does not increase after paying them, you will not automatically be entitled to a refund. Their contact details arebelow: 

0800 731 0175 for customers under state pension age.
0800 731 0469 for customers over state pension age.
+44 (0) 191 218 7777 for all customers living outside of the UK.

Thank you.
 

Hi,

We are sorry to hear that you been unable to speak to an advisor on our helpline, our lines are extremely busy at present.

We can confirm that your father can still make a payment for the 2008 to 2009 year although he has now reached state pension age. The deadline for paying for that tax year is 31 July 2023.

However, he must confirm with the Department for Work and Pensions that paying for that year will increase his pension before he sends any payments to HMRC. It is important that he does this. If he paid for that year without checking and his pension did not increase, he would not automatically be entitled to a refund. We have provided their contact numbers below, however their phone lines are also extremely busy at present.

0800 731 0175 for customers under state pension age.
0800 731 0469 for customers over state pension age.

Once your father has confirmed that paying for that year will increase his pension, he can make a payment to HMRC by online banking or by cheque. Please see the attached link on how to pay by online banking:

Pay voluntary Class 3 National Insurance

Or by cheque:

By cheque through the post 

The only way to pay by online banking is to obtain an 18 digit reference number from HMRC. The contact number for obtaining the 18 digit reference number is 0300 200 3500. If you are still having problems getting through on that number, your father can make a payment by cheque without an 18 digit reference number.

Thank you.

 

Hi MAF-UK,

You would need to discuss this with our Income Tax team.

Income Tax: general enquiries

Thank you.

Hi lamplighter,

Article 17 of the UK/Australia double taxation agreement cover pensions and annuities.

UK/ Australia Double Taxation Convention

It advises that if you are resident in the UK, then you are taxable in the UK on the pension or annuity paid periodically at stated time over an ascertainable period of time. As there is no relief for a 'trivial commutation lump sum', lump sum payments from an Australian pension are taxable in Australia, but periodic payments are not.

Thank you.