HMRC Admin 20 Response

Hi EKB,
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding any inheritance tax implications
(How Inheritance Tax works: thresholds, rules and allowances).  
Thank you.

Hi Enrico Giannelli,
Please refer to Tax on foreign income this covers if your income is taxed in more than one country and you haven’t yet paid tax on the foreign income. 
Thank you.

Hi Belal Ahmed,
Most types of trusts giving an interest in property to somebody who is not the legal owner now need to be registered with HMRC via the Trust Registration Service.
You can find guidance on the registration requirements and how to register here Register a trust as a trustee.
There’s also more information about what type of trusts need to be registered at Trust Registration Service Manual TRSM23050 - Types of trust that need to be registered: contents: excluded express trusts: contents: property ownership
Thank you.

 

Hi Anthony Pride,
Claims to a refund of the anticipatory tax on dividends or interest should be made on Swiss form 86.
Copies can be obtained from the Swiss Federal Tax Administration website (https://www.estv.admin.ch/estv/de/home.html) or from the payer of the dividends or interest. the form is in four parts.
The claimant should complete the first three parts and send these to HMRC in accordance with the guidance at How to apply for a certificate of residence to claim tax relief abroad.
Vouchers are not required.
Thank you.

Hi Matthew,
You would include the basic rate relief. 
Thank you.
 

Hi Lynette Blacklock,
The repayment is repaid over the remainder of the tax year and not as a lump sum. 
Thank you.

Hi Paulie,
Banks and building societies send details of untaxed interest to HMRC after the tax year end.
This figure would be used as an estimate going forward in your tax code.
As you are not due to pay tax the interest is shown as a deduction in your tax code.
If your circumstances change and you were due to pay tax the personal savings allowance would then be included.
If you think your tax code is incorrect you can contact HMRC to review https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees Income Tax: general enquiries.
Thank you.

Hi njc23,
The amendment to the Self Assessment calculation can take up to 3 working days to process.
Thank you.

Hi mistergreen,
If you received a response from your CF83 application (letter in the post) accepting you to pay Voluntary National Insurance class 2 or class 3, you can pay as long as you have had confirmation from the DWP that voluntary payments would help increase your state pension.
Use
•    sort code - 08 32 20
•    account number - 12001004
•    account name - HMRC NIC Receipts
If you are paying from a UK Bank Account.
Or use
•    Bank Identifier Code (BIC) - BARCGB22
•    account number (IBAN) - GB49BARC20204830944793
•    account name - HMRC NIC Receipts
If you are paying from an overseas account
Both ways require you to create your own reference number when paying for periods when abroad.
Use your National Insurance number followed by ‘IC’, your surname then your initial.
If your bank limits you to a certain amount of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible.
However if you have not received a letter, please contact the International Pension Centre on the details below. 
International Pension Centre
Number
+44 (0) 191 218 7777
Fax
+44 191 218 7021
Address
International Pension Centre
The Pension Service 11
Mail Handling Site A
Wolverhampton
WV98 1LW
United Kingdom
Open 8.00am to 6.00pm Monday to Friday, closed bank holidays and weekends
After you make your payment and your payment has been allocated to the relevant tax years, your State pension should automatically increase to what the DWP should of advised you it would increase to.
Thank you


 

Hi 14stringDD Dove,
Your first step would be to write to HMRC to request a liability decision.
Please write to HMRC at the following address:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
Please include the following information in your letter:
•    your full name
•    your National Insurance Number
•    your date of birth
•    the date you left the UK - if applicable
•    your most recent UK address
•    your address abroad – if applicable
•    the type of work you do
•    your company name and address – UK and abroad
•    where your contract is held
•    how often you work in the UK
•    your normal working pattern (the days, weeks or months they regularly work)
Once your liability position has been established, you will be advised of what action you need to take.
Thank you.