KuenHK

Thank you for HMRC's information. I would like to know how long my parents will receive their tax calculation letter from HMRC by post once HMRC receives their paper return. In case if there is a missing of that letter due to delivery error and so my parents do not receive the letter and do not make the required payment by 31 Jan 2024, is there any penalty imposed to them? If YES, could they make an appeal to HMRC? Secondly, as paper return is required for each tax year, how can they retrieve (ask for) their personal tax-related matters and tax payment history for personal retention or other purposes? Please provide your expert advice for my above concerns. Thank you.

Thank you for HMRC's reply as above. For your update, please. The paper form of SA100 is received by today. But, the supplementary pages are not attached together with this tax return form even I made a request order for 2 supplementary pages (SA106 and SA109) to the HMRC. In this regard, I would like to ask if I need to make another call to HMRC for asking the delivery of these missing pages, OR, my parents can directly print out the required pages from internet search. In case if the above self-printing of pages is accepted, may I confirm if these print-out should be in single-side print or double-side print which may help save A4-size papers. Please advise. Thank you.

Thank you for HMRC's reply. I would like to know if my parents ask for paper form of self assessment tax return (SA100) and opt to send the completed tax teturn form by post, and they just receive their UTR number last Friday (1/9/2023) and now waiting for paper form of SA100, then when will be the last day of posting the SA100 to HMRC? (Whether it should be completed and submitted by 31 Oct 2023, or 3 months after receiving the letter of UTR no.) Please advise and confirm. Thank you.

Thank you for HMRC Admin 10's reply as above. I would like to update that the UTR numbers of my parents are received by today. They tried to create the Government Gateway (GG) ID for online access to personal tax account, but still unsuccessful to pass through the identity check for getting that GG ID. So, paper form of self assessment tax return will be an ultimate method for tax return submission to HMRC by 31/10/2023. Regarding the above mailing method, I would like to have the following queries for your advice: 1) as my parents are NOT able to access to their personal tax accounts via any HMRC online service or HMRC apps to check for any tax-related updates and status, how could they know about the final amount of income tax for their payment action by 31/1/2024, after the delivery of the completed paper forms of tax return (SA100) and other supplementary pages? 2) how long do they get the payment notice letter (reply) from HMRC if have? 3) could they ask for any tax calculation summary for their information (record) after HMRC received and handled their tax return? 4) from the above bad experience of unavailability of GG ID, may I confirm if my parents ought to submit the paper form of self assessment tax return for each tax year unless they could access to their personal tax account online with the GG ID? (But it is hopeless at all because it is confirmed that the application for NI number to the people already over state pension age is not accepted by the related authority.) Sorry for having the above queries. I am looking forward to receiving your feedback/advice. Thank you.

Hi, Regarding the webchat service advised above, I had tried this service, but in vain (and felt very disappointed), as the advisor said they could only check the application status for the "already" taxpayer who had the UTR number for checking. However, it is the first time my parents applied for SA1 and UTR no. It seems that no any methods could be used to trace the application status, except just passive waiting......sigh!!!!

Hi, Regarding the above advice using "Ask HMRC online", I had tried to speak to the advisor via the Webchat , but I felt quite disappointed in this service as the advisor could check the status for the "already" taxpayer only. For my case, it is the first time I applied for SA1 and UTR no. The advisor was unable to check for me about my application progress. Since I posted my SA1 form on 1 Aug 2023 by 1st class registered mailing service, I did NOT yet receive any reply letter / call from HMRC at this moment. The reply from HMRC should be on 26 Aug 2023, but it is already overdue for some days .... What could you advise me to do further?! Thank you.

Hi, It is noted that the online submission of tax return for the tax year of 2022-2023 is by 31 January 2024. But, I received a reminder letter of HMRC ("Notice to complete a Self Assessment tax return") dated 20 July 2023 to remind me to file my return by 31 January 2024 (or 3 months after the date of this notice, whichever is later. Regarding this reminder letter, I would like to know if I am required to submit online tax return before 19 October 2023, or it can be done by 31 January 2024. I don't want any penalty for my delay of the submission due to misunderstanding of the online submission date. Please confirm. Thank you.

Hi HMRC, I have the similar situation. My parents sent their paper SA1 form by post with 1st-class registered royal mailing service on 1 August 2023. I would like to know when will be the date they could receive their UTR number from HMRC via the post. They even cannot check the UTR no. by personal tax account as they are unable to pass through the identity check for getting government gateway ID. Please advise accordingly. Thank you.

Thank you for HMRC's reply. I have another concern about the inheritance tax from the joint bank account as below. If the joint bank account is held by the married couple, may I know if there is NO inheritance tax implication for the surviving holder, no matter what is the share split percentage between the holders and the total amount in that account. However, if the joint holders are in Father-and-Daughter relationship, then there will be charged with an inheritance tax if the total estate amount is over GBP325,000, no matter the share split between the holders is 50/50 or 0/100, am I right? Please correct me if the above is inappropriate. Thank you.

As advised by HMRC above, the withholding tax amount can be shown in SA106 and claimed back via foreign tax credit relief. But, I wonder if I could declare the amount of dividend that I received after deduction of the bank charging fee for each transaction of receiving that dividend. In case the above is not allowed by HMRC, then I think my declaration on the amount of dividends for the tax return will be over reporting than what I actually received into my bank account for tax purpose. Personally, it sounds unfair to declare the original amount of dividends with no deduction of bank fee accepted (except claiming the withholding tax) while filing the tax return. Please advise as appropriate. Thank you.