HMRC Admin 19 Response
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RE: VAT on deposit invoice
Hi
You should check with the supplier that the VAT has been charged correctly as a security deposit would not normally involve any VAT as there is no supply for a consideration.
If the VAT has been charged incorrectly on the deposit then there would be no input tax to claim. You can see guidance here:
Time of supply (tax point) rules
Thank you. -
RE: Lift Replacement - Capital Expenditure?
Hi,
If the replacement is like for like then it would usually be treated as a revenue deduction. However, it depends on the type of system that has been installed. If it has added a significant improvement or increased the value of the property then it may be considered as a capital deduction. The onus would be on the customer to apply the guidance and make this decision. You can see guidance here:
PIM2030 - Deductions: repairs: is it capital?
Thank you. -
RE: CGT on US shares (including accounting for PAYE deduction)
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RE: Employed in Austria - Living in UK permanently
Hi,
As you will resident in the UK while working for an overseas employer, you will be taxable on this income only in the UK, which needs to be recorded in a Self Assessment tax return each year.
To ensure that no tax is deducted from the income in Austria, you need to request a certificate of residence here:
How to apply for a certificate of residence to claim tax relief abroad
The fastest method is the online service followed by the email form.
Thank you. -
RE: Time Apportioned Reduction
Hi,
On the supplementary page SA106, you declare the chargeable event gain in box 43 and the number of years of the policy in box 44 on page F6.
Self Assessment: Foreign (SA106)
When tailoring your online return, you select yes to foreign income on page 1 of 3. On page 2 of 2 for the foreign income, tick the box for "Any other overseas income and gains" and save and continue.
Thank you. -
RE: Cash gift from parents outside UK
Hi Shivangi Ladha,
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. Further guidance can be found here:
Tax on savings interest
Tax on dividends
There is no limit on the amount that can be gifted.
Thank you.
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RE: Reporting of Dividend After Tax?
Hi,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. You can contact our Self Assessment team for advice.
Self Assessment: general enquiries
Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry.
Thank you.
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RE: Child benefit
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. -
RE: U1 Form
Hi,
Unfortunately, we are unable to access personal records on this forum. You will need to contact our National Insurance team for advice.
National Insurance: general enquiries
Thank you. -
RE: Post Processing Time
Hi,
You will need to follow the instructions for conatcting us on the page you have mentioned.
Thank you.