HMRC Admin 20 Response

Hi pjb12345,
An individual’s circumstances may dictate the necessary documents that another country require as evidence.
Please contact the international caseworker helpline for advice and the forms available that will apply.
Form CA8421 may apply for confirmation of residence but please ensure this by calling the helpline.
If you have access to a Personal tax account: sign in or set up, you can also use the webchat services and submit the relevant form required with faster timescales.
Number - 0300 200 3500
Overseas - +44 191 203 7010
Open - Monday to Friday: 8am to 6pm, Closed on Saturdays, Sundays and Bank Holidays.
Thank you.

Hi PE8113867,
The Pension Service are responsible for calculating and paying the UK State Pension.  
As you’ve sent your pension claim forms they will be dealing with them.  
The telephone number for their Overseas Team is +44 191 2187777 so you may wish to contact them about this.  
If you wish to write to them, their address is:  
The Pension Service,
Post Handling Site A,
Wolverhampton
WV98 1AF,
United Kingdom.
Thank you.

Hi Steven Coster,
Please contact our self assessent helpline, either on 0300 200 3310 or via webchat at Self Assessment: general enquiries, to confirm if a tax return is necessary.  
You will be taxable in the UK on your pension from April 21 to 4 July 2021, when your pensions will become taxable in Spain.  
Unless you have other sources of income that make a tax return necessary, you may only need to submit a validated DT individual UK / Spain.  
The form can be found at Double Taxation: UK - Spain (Form Spain-Individual).  
The completed form should be sent to the Spanish tax authorities.  
They will return it to you and you should send it to HMRC, along with a "Residencis Fiscal En Espana Convenio".
Thank you.
 

Hi rvnd5d,
please refer to Junior Individual Savings Accounts (ISA)
Thank you.

Hi Amit Kumar,
The term 'property' includes land and buildings, savings accounts, shares (but see exclusion in TSEM9822) and intellectual property.  
Trusts, Settlements and Estates Manual TSEM9822 - Property held jointly by married couples or civil partners - The 50/50 rule: income from jointly held shares in a close company
Form 17 can only be used by married couples and civil partners, to declare the uneven ownership of a joint property.  
A form 17 declaration applies only to the asset or assets shown on it. Other property, including any assets bought later, are not covered.  
If the share dealing account is solely in your name, then you are the beneficial owner of the asset and form 17 would not apply.
Thank you.

Hi TunnocksTeaCake,
Even if you are Scottish you can still apply - Marriage Allowance
Thank you

Hi Stuart,
You can still amend your 21-22 return to claim EIS Deferral relief until 31/1/24, or you can complete the EIS3 claim forms in relation to each subscription.  
If you are stating that each subscription will defer more individual gains than can be included on 1 claim form you should attach a document to the claim forms highlighting the disposals that have realised gains being that are deferred by the EIS Deferral relief claim.
As per VCM23200 it is a requirement to confirm the chargeable gains against which deferral relief is claimed. I understand it might not be practical to include this in the claim form but this detail should be provided alongside the claim forms. Even if you do decide to amend the 21-22 return we would expect and amended computation to be attached that would outline the same detail.
Venture Capital Schemes Manual VCM23200 - EIS: deferral relief: shares issued on or after 6 April 1998: claims procedure
Thank you.

Hi igys,
You have referred in the question to CG14720, but that page refers to conditional contracts.
There is no suggestion from the information provided that there are any conditions to satisfy within the short, 2-day period from vesting to the transfer of the shares.
Please refer him to Capital Gains Manual CG14260 - Computation: rules determining date of disposal and the information available on unconditional contracts, which states, 'If the disposal is made under an unconditional contract the date of disposal is the date the contract is made. It is not the later date when the asset is conveyed or transferred to the purchaser'.
If he has doubts that he is contractually committed to transfer the shares on the date of vesting he should check with his employer.
If however, he is satisfied the unconditional contract rules apply on that date, then for capital gains calculation purposes those shares would be subject to the 'same day' rule.
Thank you.
 

   

Hi philn,
To give you specific advice, we would need to take a look at your Self Assessment statement.
Please get in touch by webchat or phone viaSelf Assessment: general enquiries, and we can review your calculation.
Thank you.
 

Hi Peter-John Gilbert,

The tax treaty between the UK and Switzerland states that the UK has the right to tax income from UK property.  
This means that you and your partner will each be required to submit a self assessment tax return, in which you declare all of your UK income.  
Any tax that you have to pay in the UK, can be claimed as a credit in Switzerland, as they still retain the right to tax your world-wide income.  
Yes you can claim personal allowances.
Please have a look at the guidance for boxes 15 and 16 of SA109.  (Residence, remittance basis etc notes ).  
UK national insurance is not payable, but as a UK national, you can choose to make NIC payment.  
You will need to contact the NIC helpline for more information.  
Their number is 0300 200 3500 Overseas +44 19 1203 7010 (Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays).

You will be required to register in the UK if you make supplies over the threshold of 85K.
However the Place of Supply Rules determine whether you are actually making supplies in the UK and hence whether you are required to register for VAT.
If you are making supplies of consultancy from overseas then this service should come under the General Rule of Services which would mean that your supplies to another business for these services would be accounted for by your business customer under the reverse charge procedure.
This would prevent you from being able to register for VAT in the UK.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) 5. Reverse charge
However please make sure that you belong overseas for these purposes as if you belong in the UK then you would be making UK supplies and hence there would be a requirement to register for VAT.
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1) 9. Non-established-taxable-persons (NETPs) — basic information

Thank you