HMRC Admin 20 Response

Hi Edward,
Please have a look at the helpsheet HS285, with regard to demergers.  
HS285 Share reorganisations, company takeovers and Capital Gains Tax (2022)
Thank you.

Hi LouRee,
You will need to log into your personal tax account and open your tax return to amend it.  
After the calculation, there is an option to reduce the payments on account, you can reduce them to £0.00 if you want.  
As you are no longer resident in the UK, it may be better that you contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC,
to ensure your records are updated and if a tax return is no longer required, to ensure the self assessment record is made dormant.
Thank you.

Hi Lee Ralph,
No.  
If you disposed of the property after the deed of assignment is created, you can claim private residence relief for your share of the property, for the period that the property was your main residence.
Thank you.

Hi Dansoarr,
As you are UK resident, you are taxable on your world-wide income in the UK, this would include your German employment income.  
You are taxable in Germany for the employment income arising while you are in Germany.
You would declare the gross earnings in the employment section along with the UK tax deducted.
You would also need to include the foreign income and tax paid in the foreign section and claim a foreign tax credit for the German tax paid.  
This will prevent you being taxed twice.
Thank you.

Hi jfsy,
You will need to convert your foreign self employment income to pounds sterling and add it to your turnover in the self employment section, so that tax and NI can be calculated.  
If any foreign tax was deducted, you would also declare the self employment income and tax deducted in the self employment section.  
This will allow you to claim a foreign tax credit for the foreign tax paid.
Thank you.

Hi Dansoarr,
As an employee, you can only claim £6.00 per week.  
Only the self employed or partners in a partnership can claim a proportion of household utility bills against their self employment business.
Thank you.

Hi seranatey,
The tax treaty that the UK has with Saudi Arabia (UK/SAUDI ARABIA DOUBLE TAXATION CONVENTION AND PROTOCOL), does not include employment.  
This gives the UK, the right to tax your employment income arising in the UK.  
If you require more information, we would suggest that you contact the PAYE helpline on 0300 200 3300 or via webchat at Contact HMRC, as you may need to provide addtional information.
Thank you.

Hi igys,
Selling the shares immediately upon vesting, ensures that there is no gain to tax. If you still want to hold the shares, you could buy them back in a stocks and shares ISA.
This ensures that any future growth is tax-free (although you may still pay withholding taxes, particularly if the shares are held in a US company).
If you hold the shares within a SIPP, any future growth is tax-free and no withholding tax will apply (assuming that your pension administrator has set it up correctly!). 
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it's not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60'.  
ERSM20193 advises that when RSUs payout at the market value on what is called ""dividend equivalents"" in either cash or shares, such payments will generally be taxed as earnings in the year they are received. 
Thank you.

Hi 
Thank you for your query about claiming a refund of National Insurance contributions.
The National Insurance contributions calculated by your employer may be correct and may have been correctly calculated on a weekly basis.  
Your first step would be to contact your ex-employer to ask them to check the amount of National Insurance that they have deducted is correct.
If any refund is due they may be able to process the refund for you (they can contact the employers helpline if they require assistance to do this).
If your ex-employer is unable to, or refuses to check the National Insurance deduction and process any possible refund, you can write to HMRC at the following address:
National Insurance Contributions and Employers Office
Payment Reconciliation
HM Revenue and Customs
BX9 1AN
Please enclose a copy of your final payslip with your letter and your reason for requesting a refund.
Thank you.

Hi Shokrs2 Shokri,
You can contact the national insurance helpline to discuss the gaps in your national insurance and how to pay voluntary as self-assessment only does not
cover your national insurance for pension purposes.
With a Personal tax account you can use the webchat services or call:
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.