HMRC Admin 18 Response

Hi.

Interest ‘arises’ when it is received or made available to the recipient. Interest has been 'made available' if it is credited to an account on which the account holder is free to draw.  Please read the guidance at Savings and Investment Manual for further clarification re: declaring the interest arising from your short term fixed deposits seelink below:

Savings and Investment Manual

Thank you.

Hi,

Unused annual pension allowance (including unused amounts carried forward from previous years) do not have to be reported in Self Assessment tax returns. You should however keep a record of your total unused allowances, to be carried forward and used as required in future tax years. No repayment can be claimed re: unused allowances. They can be used only to set against pension contributions in excess of the annual allowance. See link below for guidance:                                           

Tax on your private pension contributions

Thank you.

Hi,

The transfer of funds from an overseas bank account to a UK bank account would have no income tax implications, but any interest or dividends may be taxable. See link below:

Tax on savings and investments: detailed information

Thank you.

Hi,

As you stated no tax relief had been given, there is no net amount. You will enter the amount of the actual payment made and the appropriate relief will be given in the calculation. You do not need to send the certificate at this time.

Thank you.

Hi,

We can only answer questions appropriate to HMRC on this forum.

We would recommend to contact the Home Office.

Thank you.

Hi,

Import declarations can only be submitted on CDS by using software. We are unable to advise if there is any free service available as they are provided by third parties.

More information can be found on the links below:

Making a full import declaration

Software developers providing customs declaration software

Thank you.


 

Hi,

Trading and moving goods in and out of Northern Ireland is covered in below guidance. It explains how to prepare if you trade and move goods in and out of Northern Ireland:

Trading and moving goods in and out of Northern Ireland

Trader can also contact Trader Support Service (TSS) for further help. See link below for guidance:

Sign up for the Trader Support Service

Thank you.
 

Hi,

Certain conditions must be met and you will need to refer to:

Residence, Domicile and Remittance Basis Manual

Thank you.

Hi,

Please refer to:

Self Assessment tax returns

Thank you.

Hi,

If your April  payslip, is dated after 5 April, then that payslip 'arises' in the new tax year and pension payments would be made in the new tax year.  In this case, you would review your

payslip April to March for the tax year in question.  The 'arising' basis means that the tax year in which something arises, is the tax year it applies to.

Thank you.