HMRC Admin 19 Response

Hi GY,

If you want to apply for split year treatment, then yes, a tax return is required. You will need to use 3rd party software as you need to include the SA109 and this is not supported on HMRC software.

Thank you.

Hi David,

You should now get a reply by 2 February 2023.

Thank you.

Hi,

Possibly, you can see guidance here:

BIM59501 - Particular trades: internet trading

Thank you.

Hi Snits88,

No, you do not need to declare these. 

There are no Income Tax implications on the receipt of a cash gift unless the income 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.

Hi,

HMRC cannot comment on Brazillian tax legislation.  

As you would be out of the UK for only 80 days, you would still be considered resident in the UK for tax purposes.  

You can still continue to work for your UK employer while outside the UK and your employer should continue to deduct tax and National Insurance as normal. Please note that there is no double taxation agreement with Brazil, so you could be taxed on your UK employment there as well.

Thank you.

Hi,

NRE account interest that is taxable in the UK, can receive a credit not exceeding 15%, for Indidan tax, even if no tax has been paid. The credit relief is calculated using the tax spared mechanism, which deems Indian tax to have been paid at the marginal rates applicable there. You can see guidance here: 

DT9553 - India: Notes

Thank you.

Hi,

This is foreign income and meets the criteria for completing a Self Assessment tax return. You can register for a tax return here:

Register for Self Assessment

You would need to convert from euros to sterling, using the official exhange rates, which can be found here:

Exchange rates from HMRC in CSV and XML format

You would complete the self employment supplementary page SA103 and if you paid foreign tax, you would also complete the section 'Foreign tax paid on employment, self-employment and other income' on the foreign supplementary page SA106, as well as claim Foreign Tax Credit Relief. 

Thank you.
 

Hi prarit,

There is no Income Tax implication on moving the money to the UK. You may however need to pay tax on any interest or dividends that this then generates.

Thank you.

Hi,

You can see guidance here:

Remittance basis changes

Thank you.

Hi Dunc67,

Box 18 should show the codes for the country or countries, other than the UK, in which your wife is resident for tax purposes for 2021 to 2022.

Box 19 should be left blank if your wife was not resident in Hong Kong in 2020 to 21.

Boxes 20 to 22 are for tax relief being claimed. If no relief is being claimed, then leaave them blank. You can see guidance notes here:

Residence, remittance basis etc notes

Thank you.