HMRC Admin 20 Response
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RE: Any assistance from HMRC on claiming the remittance basis
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RE: Capital gains tax when income less than personal allowance
Hi elainebh,
It is £37700, your personal allowances cannot be used against capital gains.
Thank you. -
RE: **Subject: Clarification Needed Regarding Disclosure of NRE Savings**
Hi,
As this is a specialist office dealing with this, you will need to contact the telephone number provided on the letter.
Thank you. -
RE:Interest from tenancy deposit protection
Hi,
The interest is potentially taxable, but your Personal Savings Allowance means you can receive up to £1000 of interest and not have to pay tax on it.
A detailed overview of the subject is provided at: Tax on savings interest Personal Savings Allowance
Thank you. -
RE: Cash ISA maturing + another ISA with different provider
Hi,
If the amount of state pension in your code is incorrect, we can amend this - contact us by webchat or phone via Income Tax: general enquiries to allow us to do this.
Thank you. -
RE: Capital Gains Tax on foreign stocks
Hi,
No as they will be sold when you are in the UK - Shares and Capital Gains Tax (Self Assessment helpsheet HS284).
For residence, please refer to RDR3: Statutory Residence Test (SRT)
Thank you. -
RE: Can accountancy fees be claimed as an expense for completing a Self Assessment tax return?
Hi,
If you are employed under PAYE then no as these are required in order for you to carry out your employment.
Thank you. -
RE: Value of Older Rolls Royce Shares for CGT purposes
Hi,
Please refer to guidance at HS285 Share reorganisations, company takeovers and Capital Gains Tax (2024)
Thank you. -
RE: Double Taxation Treaty Relief - Without National Insurance Number
Hi,
In order to get a National Insurance (NI) number abroad, you need to get a liability decision from HMRC to confirm that you are entitled to a UK NI number. To obtain a liability decision, please write to HMRC at the following address:
PT Operations North East England
Insurability Department
HM Revenue and Customs
BX9 1AN
Please provide the following information in your letter:
• Full name
• Date of birth
• Most recent UK & or abroad address
• Companies UK name
• Companies abroad name
• Companies UK address
• Companies abroad address
• Where your contract is held
• The type of work you do
• How often you work in the UK
• Your normal working pattern (the days, weeks or months you regularly work)
You must include in your letter that you are asking for a NI number to be issued to you. Once you receive a reply to this request, you will be advised if you can apply for a National Insurance number, and how to do this.
Thank you. -
RE: CGT on Shared Ownership of Property
Hi,
The capital gains charge would be split 50/50 unless the divorce settlement actually confirmed an alternative split.
If the agreement was an informal one and there is no written agreement then it is not valid.
Thank you.