HMRC Admin 20 Response

Hi L. Czekala,
As you are resident in Spain, while employed by a UK employer, you will be taxed in Spain on that employment income (to Spain, your UK employment income is foreing income).  
You should complete a P85 to advise HMRC that you have left the UK, but still have a live UK employment.
This will ensure that no UK tax is deducted from your employment, so that you can declare it in Spain and pay tax there.
Get your Income Tax right if you're leaving the UK (P85).
Thank you.

Hi zontes,
In the foreign section for dividends of SA106 (Foreign Tax year 6 April 2022 to 5 April 2023 (2022–23) and Foreign notes Tax year 6 April 2022 to 5 April 2023 (2022–23)) and the online equivale, there is a box for foreign tax paid.  
You can claim a foreign tax credit of up to 100% of the foreign tax paid, so that you are not paying the same tax twice.
Thank you
 

Hi goodform23,
There are set limits on what can be claimed.
Any costs incurred by you above those limits, cannot be claimed for.  
Have a look at:-
 Employment Income Manual EIM05231 - Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates
Thank you.

Hi automotive,
If the EV charger  is installed at the same time as the qualifying ESM, it constitutes a single supply of services, it would therefore qualify for the zero rate relief.
Thank you.
 

Hi MDIN786,
Please have a look at the policy paper at:-
Policy paper Capital Gains Tax: separation and divorce Published 20 July 2022,
which advises the changes tax effect from 6 April 2023.
Thank you.

Hi jeffexhibit Chan,
No.
Article 7(1) of the UK / Hong Kong tax treaty advises that the profits of an enterprise of Hong Kong shall be taxable only in 
Hong Kong, unless the enterprise carries on business in the UK, through a permanent establishment situated therein.  
If the enterprise carries on business in the UK, the profits of the enterprise may be taxed in the UK, but only so much of them as is attributable to the UK.
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL.
Thank you.

Hi ijazahmed,
Please inform your wife to contact the Department for work and Pensions regarding the application for a National Insurance number.
They will advise on the application outcome.
National Insurance number application helpline (England, Scotland and Wales)
Telephone: 0800 141 2079
National Insurance number application helpline (Northern Ireland)
Telephone: 0800 587 0024
Thank you.

 

Hi Chris Parkes,
‘Payments on account’ are advance payments towards your tax bill (including Class 4 National Insurance if you’re self-employed).
You have to make 2 payments on account every year unless:
your last Self Assessment tax bill was less than £1,000
you paid more than 80% of the previous year’s tax you owed, for example through your tax code or because your bank had already deducted interest on your savings
Each payment is half your previous year’s tax bill. Payments are usually due by midnight on 31 January and 31 July.
If you still have tax to pay after you’ve made your payments on account, you must make a ‘balancing payment’ by midnight on 31 January next year.
Thank you.

Hi Theodore,
As your revised pension threshold that includes the carried forward surplus, exceeds your pension payment, there is nothing to declare on the tax return.  
It is only where your pension payment exceeded the increased threshold, that the amount above the revised threshold is reported in the tax return.
Thank you.

Hi moody,
You will need to include the foreign employment income in SA102, so that it can be included in the tax calculation.  
You also complete the SA106 to claim a foreign tax credit, if you paid tax on the foreign employment income.  
This is so that you are not paying the same tax twice.
Thank you.