HMRC Admin 20 Response

Hi,
If you haven’t received a reply to your application, please contact the National Insurance helpline and an advisor will be able to check the position of your application.
The number to ring is +44 (0) 191 2037010, lines are open from Monday to Friday, 8am to 6pm.
Alternatively, you can use the webchat facility which can be found here - National Insurance: general enquiries Choose the option ‘Ask HMRC online’.
This facility is available Monday to Friday from 8am to 6pm.
Thank you.
 

Hi,
Unforunatly we are only able to answer HMRC questions on this Forum.
Please see following link  Personal pensions 
Thank you.

Hi,
As a UK resident, who is not domiciled, you are taxed in the UK on the 'arising' basis on your world-wide income.  
If there is a tax treaty between the UK and the other country, then self employment (sole trader) income is taxable only in the UK (unless you are physically in the other country at the time the self employment is carried out).  
You should request a certificate of residence from HMRC (How to apply for a certificate of residence to claim tax relief abroad) and send it to the relevant overseas tax authority, to have your income paid gross.
But, if you choose to use the remittance basis, as you are not domiciled here, then you need to declare the remittance basis in your self assessment tax return, showing the amount of unremitted income in box 34 of SA109, with a breakdown of the income in box 40.  (Residence, remittance basis etc (Self Assessment SA109)).  
If you bring the income into the UK in a later tax year, you will have to declare it and pay tax on it in that later tax year.
Have a look at the guidance at RDR1 (Residence, domicile and the remittance basis: RDR1).
Thank you.

Hi,
A person disposes of residential property where:
- the land consisted or included a dwelling
- the interest in land subsisted for the benefit of land that consisted or included a dwelling
- the interest in land subsists under a contract for the acquisition of land where a building is to be constructed or adapted for use as a dwelling.
If these do not apply, the land is non residential and would be entered in the 'other assets' section of the Capital Gains section of the SA return.
Capital Gains Manual CG73550 - Residential Property gains
Thank you.

Hi,
Please have a look at the guidance at INTM332000 - Double taxation claims and applications - Beneficial ownership, as the concept of beneficial ownership is a complex one. 
For further information, please contact our self assesment helpline on 0300 200 3310, or contact our webchat facility at Contact HMRC or seek professional advice.
Thank you.

Hi,
How much you repay depends on your income - the amount you earn (including things like bonuses and overtime) before tax and other deductions.  
This means, using your earnings figure before you contribute to your pension through your employer.  
Please have a look at Repaying your student loan  
Please have a look at the Student Loans Company website at Student Loans Company.  
For more information, please contact the Student Loans Company on +44 141 243 3660 (Open 8.00am to 8.00pm Monday to Friday 9.00am to 4.00pm Saturday).
Thank you.

Hi,
The 5% withdrawal is not tax free, it is tax deferred.  
This is because in each insurance year you can withdraw up to 5% of the premium paid into your policy without a gain happening in that year.  
As there is no gain, there is nothing to report to HMRC.  
The policy provider will account for all amounts paid from or withdrawn from a policy have to be added into the calculation made when your policy ends.  
Please have a look at helpsheet HS321 at HS321 Gains on foreign life insurance policies (2024)
Thank you.

Hi,
If the shares were valued in the grant of probate, then this value will be used in determining any capital gains or losses arising from their disposal.  
Losses from the disposal of one type of asset, can be set against gains of another type of asset.  Capital gains is calculated on the first assets to be disposed of.  
If this results in a loss, the loss can be set againts the calculated gain of another disposed of asset.  Only when the net gain is know, is the relevant tax rate applied.  
UK residential property is taxed at the lower rate of 18% and the upper rate of 24%.  All other disposals are at the lower rate of 10% and the upper rate of 20%.
Thank you.

Hi,
We are unable to reply to scenarios.  
The remittance basis applies only to foreign sources of income / capital gains not remitted to the UK.  
All sources of UK income and capital gains, remain taxable in the UK.  
You can find quidance on the remittance basis at Residence, domicile and the remittance basis: RDR1.
Thank you.

Hi,
Please contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC and advise my colleagues that you have submitted a foreign tax form, which needs to be validated and returned to you.
Thank you.