HMRC Admin 20 Response

Hi RioMcL Lau,
You need to complete the SA109 as this also determines if you are due to claim personal allowances as a non resident. guidance on how to
complete the form is at Residence, remittance basis etc notes.
Thank you.

Hi Jacob Hepworth-Wain,
Foreign tax credit relief is only applicable if UK tax is due on the same source. as you have stated your income is less than 12k this will be covered by your personal allowances and no UK tax will be due. you will therefore not be able to claim foreign tax credit relief.
Thank you.

Hi Gary Francis,
No. the ability to pay in your tax code is based on the overall charge and as you are over this, you will need to pay direct. you can set up a payment plan -
Pay your Self Assessment tax bill
Thank you.
 

Hi Penny T,
The pre-populated figues would match the details submitted by your 2 employers for the 2022/23 tax year.
If you have a personal tax account you can view the details submitted by the 2 employers to check.
Personal tax account: sign in or set up
Thank you.

Hi Paola15,
As a UK resident, you are taxable on your world-wide income, whether or not it is remitted to the UK.  
This included dividends that are neither invested nor transferred to a UK account count as income. These dividends would be declared in the foreign
section (SA106), in pounds sterling and an appropriate tax credit, which varies from country to country, is claimed against the foreign tax paid.
Legislation demands that tax is always calculated in a set order.  The dividends will be taxed after employment /self employment income, pensions including
state pension and bank interest are taxed; so the dividend rate could be any combination of 8.75%, 33.75% and 39.35%, depending on the amount of income goes
before the dividends.  
You can amend previously submitted tax returns.  You can amend 21/22 and 22/23 tax returs, with the last date for 21/22 being 31 January 2024.  For 19/20 & 20/21,
you will need to submit in writing, an overpayment relief claim, following the gudiance at (SACM12150 - Overpayment relief: Form of claims).  
To work out the foreign tax credit, you need firstly to work out your UK tax liability without the foreign tax credit, to determine the amount of tax payable on dividends.
 Next you work out the percentage of tax relief that is permitted for each country the dividends relate to.  This sum can then be claimed as a foreign tax credit.  If you submit your tax return on time, HMRC can work this out for you if you prefer.
Thank you.

 

Hi Penny T,
It is unlikley this will apply to you as you are under PAYE.
Thank you.

Hi John,
Yes interest is taxable income and only the first £1000 is tax free.
Thank you.

Hi Penny T,
If this is already included within your P60 information since it is a bonus then no.
If not in your P60, yes you need to declare it.
Thank you.

Hi aa b,
As this falls into the 23/24 tax year, yes. however this tax return is not available yet and wont be until after 6/4/24.
Thank you.
 

Hi ktym,
Other UK income not included on supplementary pages, is entered in boxes 17 to 21 on page TR3 of SA100 and the equivalent boxes in the online version.
Thank you.