HMRC Admin 18 Response
-
RE: Partial Gifting and Capital Gains Tax Liability
Hi,
Your parents will be liable to CGT s the gift is seen as a disposal.
Thank you. -
Re: Application to register for Self Assessment rejected
Hi.
To allow us to update your record correctly and confirm this correction, as well as register you for Self Assessment, contact us by webchat or phone via:
Self Assessment: general enquiries
Thank you. -
RE: Not receiving the UTR number before 31 Oct deadline
Hi,
It usually takes 4 weeks from registration to receive your UTR. After 4 weeks have elapsed, contact us by webchat or phone via:
Self Assessment: general enquiries
and we can confirm your UTR, or register you if nicessary. You can appeal against any late penalties calculated as a result of the late receipt of your UTR.
Thank you. -
Re: Benefit in kind and annual allowance
Hi,
In all cases listed, use the P60 value, as the BIK is already accounted for via Salary Sacrifice. You can read more about ANI here:
Personal Allowances: adjusted net income
and threshold income here:
Work out your reduced (tapered) annual allowance
Thank you.
-
RE: First Payment on Account for 2024-25 - Not Updated Yet
Hi,
The balancing payment, and your first 24/25 payment on account, should show shortly, but please ensure that your 23/24 return has been fully submitted and received. If you would like us to
check that your return has been received, and confirm the amount due, contact us by webchat or phone via:
Self Assessment: general enquiries
Thank you. -
RE:
Hi,
The amount due may not show until closer to the payment deadline of the 31st of January, 2025. Your wife may also have had enough credit on her Self Assessment account, either through
Payments on Account or previous years' overpayments, to cover the 23/24 amount due. To allow us to confirm this, though, please ask your wife to contact us by webchat or phone via:
Self Assessment: general enquiries
Thank you.
-
RE: Resubmit the untaxed foreign income for previous year
Hi,
If you have already submitted a tax return online, you can just amend it. If not, you will need to write in with the details to HMRC PAYE & Self Assessment BX9 1AS.
Thank you. -
RE: Discretionary Annual Bonus received after becoming non resident
Hi,
HMRC cannot comment on future events as legislation may change. For current guidance, lease refer to:
Tax on your UK income if you live abroad
Thank you. -
RE: gift aid carry back
Hi,
Gift aid can only be given in the year the payment was made or carried back. It cannot be carried forward. See guidance at:
HS342 Charitable giving (2024)
Thank you. -
RE: Payslip allocated to wrong tax year
Hi,
Unfortunately, we can only tax the payment at the point when it is received, and not when it is nominally earned, unless your former employer declares it via PAYE as having been earned in
23/24. For more advice, contact us via:
Income Tax: general enquiries
Thank you.
