HMRC Admin 19 Response

Hi,
As we would need to access your record to answer your query, you will need to contact our Self Assessme nt team for advice,
Self Assessment: general enquiries
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Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
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Hi,
You only enter your own contribution plus the tax relief applied. you cannot claim relief on the employers contribution.
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Hi,
As you were employed by your Swiss employer for those few days you worked in the UK in 2023 to 2024, you would declare this income in Switzerland and not the UK.  For this reason it does not get included in a SA100 tax return, but can be mentioned in the freehand box 19.  
HS304 is not appropriate, as this would only be completed if you had UK income from pensions, State Pensions or employments where tax is deducted at source and it is not taxable in the UK.
Thank you.

Hi,
You add up all your gains in the year and deduct the losses. If a gain still arises, this is declared.  
There is no requirement to report losses to HMRC, unless you want to apply those losses in some way. If you complete a tax return, you would claim the losses in the capital gains section, along with the action to be taken.  
If you do not need to complete a tax return, then you declare the same, but in a letter, declaring the action to be taken. In both cases, you will need to provide supporting evdience of the losses.
You should note that loss relief on deeply discounted securities was largely abolished on 27 March 2023, as explained in the guidance below. There is an exception to this rule for government securities and there is also a special rule that relates to securities held before the above date. 
SAIM3080 - Deeply discounted securities: taxation: losses
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Hi,
Where a UK resident makes a lump sum withdrawal from an RRSP or an RRIF, Canada imposes a 25 per cent withholding tax. The Canadian tax is imposed upon the lump sum withdrawal. The availability of credit relief in the UK is dependent upon when the funds held in the RRSP or RRIF were accrued, following changes made in Schedule 3 Finance Act 2017.
Funds accrued from 6 April 2017 from which a lump sum payment is made may be liable to tax in the UK. Where this applies, credit relief will be available as the UK tax will be paid by reference to the same income which has been subjected to tax in Canada.
Any UK tax charge on funds accrued prior to 6 April 2017 is on the disposal of assets held within the Plan or Fund to enable the lump sum to be withdrawn, and no tax is levied on the disposal of fund assets in Canada. The Elimination of Double Taxation Article (Article 21) obliges the United Kingdom to give credit for Canadian tax paid only against UK tax computed by reference to the same profits, income or chargeable gains by reference to which the Canadian tax is computed. Since no UK tax is computed by reference to income subjected to Canadian tax, that is, the withdrawal, no tax credit relief is allowable.
Similarly, where the disposal of fund assets to facilitate a withdrawal gives rise to a UK tax charge, no tax credit relief is allowable since the disposal does not attract a tax charge in Canada.
Double Taxation Relief Manual: Guidance by country: Canada: Contents
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Hi,
For assistance you will need to contact the online helpdesk.
Technical support with HMRC online services
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Hi,
A lump sum payment derived by a resident of the USA from a pension scheme established in the UK, shall be taxable only in thet UK. The provision preserves the exemption from Income Tax of a lump sum relevant benefit where it is paid by a UK approved pension scheme to a beneficial owner who is a US resident. However, Article 1(4) will apply in respect of US citizens as the provisions of Article 17(2) are not amongst those listed at Article 1(5). So, the US can tax lump sums received by US citizens from UK schemes.
USA: tax treaties
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Hi,
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60. You would then claim credit for the tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it is not included in your P60, please include it in the box on the employment page for 'Tips and other payments not included on your P60'. The guidance below advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received.  
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents
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Hi,
The gross profit is the sum before any deductions. This would be the annual amount of contracted income/gross income. In the tax return you then declare your expenses. This allows Self Assessment to subtract the expenses to confirm your net taxable profit.  
It is the net profit that is taxed and has National Insurance deducted from it. Do not forget to include the tax deducted from CIS.
Thank you.