HMRC Admin 20 Response
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RE: PL - UK treaty art 17
Hi,
Please clarify PL and which country's DTA you are referring to.
Thank you. -
RE: Loss on sale of Spanish property
Hi,
That is correct. as you did not report it at the time, you would now give details in a letter. you would need to give abreakdown as to how the loss arose - similar to a breakdown for a gain.
Send this to
HMRC
PAYE & Self Assessment
BX9 1AS
Thank you. -
RE: Tax code for Salary to Non-Uk domiciled Director
Hi
The P85 is not applicable as this is for when you leave the UK.
To apply for a NINO see- Apply for a National Insurance number.
Further guidance is at Tax on your UK income if you live abroad
Thank you. -
RE: Foreign income tax for a non-domicile resident.
Hi sbbrk,
Please refer to guidance at:-
RDRM32390 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: payments on account - interaction with the remittance basis charge (RBC)
Thank you.
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RE: Overseas Income for spouse of Crown Servant
Hi Tax Michael,
If your spouse is living/working at a UK embassy then this is classed as UK soil, if not, they are treated based on their tax residence as described at RDR3 -
RDR3 Statutory Residence Test
Thank you. -
RE: Charitable Donations
Hi,
As advised in our previous post, the responce to point 3 is as follows,
3. If you want information confirmed in writing you will need to contact HMRC here:
Income Tax: general enquiries
Thank you. -
RE: Pension tax relies on personal pension contributions
Hi Waddleworkers,
Yes if paid from your net salary then the basic rate relief can be added.
Thank you. -
RE: Gift (cash) from HK
Hi,
1. If the amount is over £300 then yes it will form part of her estate for inheritance tax purposes.
2. For the gift yes, for the actual property, no
3. Detail on the Government’s intended changes to the rules for non-domiciled individuals are set out here Technical note:
Changes to the taxation of non-UK domiciled individuals.
HMRC is unable to provide any further detail on how these changes will apply to an individual’s personal circumstances at this time.
Thank you.
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RE: Is back dated self assessment required
Hi J Lee,
You can file your 21/22 return online, via your Personal Tax Account.
You would declare this income on the 'Foreign Income' pages, under 'interest and other income from overseas savings'.
Thank you. -
RE: Claim back tax from carry forward pension
Hi elbruce,
The unused allowance only means that you can pay more than the annual allowance in 1 year without having a tax charge.
Actual tax relief is still limited to your level of earnings - Tax on your private pension contributions
Thank you.