HMRC Admin 19 Response

Hi,
Unfortunately, it is not possible to check individual tax records through this forum, if you have a question which relates to your personal tax situation or tax code please contact our Income Tax team: 
Income Tax: general enquiries
On this page you will also see a link to Personal tax account which may be the quickest way to review information relating to pay and tax history, tax codes and how to change them. 
Thank you.

Hi Brighton2023,
In order to pay National Insurance contributions (NICs) voluntarily for a period outside of the UK, you need to complete a CF83 application form. The form asks which class of National Insurance you are applying to pay.
From what you have said, it sounds as if you applied to pay Class 3 NICs?  However, without being able to check your record we are unable to give a definitive reply. Please contact our National Insurance team for advice as they will be able to view your original application.
National Insurance: general enquiries 
Thank you.
 

Hi,
Please contact your bank to confirm if they can explain the delay in making your payment available to you.
If you then require us to review the payment, please contact our Self Assessment team.
Self Assessment: general enquiries
Thank you.

Hi,
You will take your half share when initially purchased, and then the half share of the value when your wife died. When added together, this is your purchase price. As you are now the sole owner and you are selling all of the property, it is the full £350000 that you show as the disposal price.
Thank you.

Hi Anne Drysdale,
Regular payments are fully taxable in the UK and should be declared to HMRC on the foreign income pages, SA106, of a Self Assessment return. If US tax has also been paid on those payments, then it is important to note that no UK tax relief can be claimed to offset that US tax charge against any UK tax due. Instead, you must approach the US Internal Revenue Service (IRS) to claim US tax relief and the type of US tax relief available will differ depending on whether or not you are a US Citizen. o
If you are not a US citizen, then periodic pension payments will be fully exempt from US tax and you should claim a full repayment from the US IRS.
However, if you are a US Citizen, you will only be permitted to claim the US version of Foreign Tax Credit Relief, which will offset the UK tax paid against a US tax charge. This is because the US taxes its citizen's worldwide income, regardless of where they are resident.
So, if you are a US citizen, then Article 1(4), as outline above, would kick in again and, this time, allow the US to tax any periodic payment received, despite Article 17(1) providing the UK with the sole right to tax. Again, Article 1(4) effectively ‘overrides’ Article 17(1), and the consequence is that both the UK and USA can tax any periodic payments received. 
Thank you.

Hi,
The money purchase annual allowance applies for the whole tax year, no matter when triggered.
Thank you.

Hi,
You can see guidance here: 
HS321 Gains on foreign life insurance policies (2024)
Thank you.

Hi,
No, as it was not deducted over 2 years.
Thank you.

Hi,
Claims for losses that are made in writing, should be posted to:
H.M. Revenue and Customs,
Self Assessment and PAYE,
BX9 1AS 
Thank you.

Hi,
If split year treatment applies to you, then you only declare your non UK worldwide income from the date you arrived in the UK. From that day, you declare all of your worldwide income and capital gains.
Thank you.