HMRC Admin 20 Response
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RE: Carryng over a neglible value claim
Hi,
If you do not complete a self assessment tax return, you would need to make a negligible value claim in writing to HMRC and include supporting evidence.
If you do complete a tax return, you would declare the loss in the capital gains section and select 'NVR' from the claims and elections box.
The losses should be set against any gains arising in 24/25 first and any balance of losses, carried forward to set against the next gain from the next tax year a
gain arises, with any unused loss carried forward.
Thank you. -
RE: Vehicles use for work - can I claim milage I havent expensed to employer?
Hi,
Please have a look at the guidance on employment expenses at Claim tax relief for your job expenses.
If you have submitted your 2024 to 2025 tax return, you would need to amend your return to include mileage allowance in tehebox ' Business travel and subsistence expenses' or box 17 of SA102.
Parking receipt would be declared in the box, Fixed deductions for expenses' or box 18 of SA102.
Thank you. -
RE: Tailor you return 25 - Income tax refunded or set off
Hi,
If the refund is for the year the return relates to, yes.
Thank you. -
RE:Double Taxation on Lump sum Pension
Hi,
If the tax treaty between the UK and France allows for your lump sum to be taxed solely in France, the DT individual France form
Double Taxation: UK-France (SI 2009 Number 226) (Form France-Individual)
would be used to claim all of the tax back from HMRC.
Thank you. -
RE: Interest arising on fixed rate account - how HMRC interprets information from bank.
Hi,
It would be your repsonsibility to make any correction as HMRC are not advised of the types of accounts.
Thank you. -
RE: Overseas property cgt/ travel expense
Hi,
The allowable costs for the acquistion and disposal of an asset are quite limited.
Please have a look at the guidance at CG15250 onwards CG15250 - Expenditure: incidental costs of acquisition and disposal
Thank you. -
RE: Calculating adjusted net income
Hi Richard,
No you do not include as part of your adjusted net income at all.
Thank you. -
RE: Subsistence
Hi,
The rules for employees and sole traders are different from one another.
Please have a look at Claim tax relief for your job expenses and Expenses if you're self-employed.
Thank you.
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RE: Non Domicile UK Abroad Income - remit
Hi dingdong,
Please have a look at RDRM35110 at RDRM35110 - Remittance basis: amounts remitted: remittances of 'nominated' income or gains: remittances of nominated income or gains - overview onwards.
Thank you. -
RE: Return to UK Self Assessment Dates
Hi Kabodhi Bod,
As you were in the UK for more than 183 days, you will be tax resident in the UK for the whole tax year (6 April 24 to 5 April 25.
You will need to check whether the rules for split year treatment apply to you.
Please have a look at the guidance at section 6 of RDR3: Statutory Residence Test (SRT) notes.
If split year treatment applies you would declare this in a self assessment tax return and include your world-wide income from 1 July 2024.
You would also declare all of your UK income from 6 April 24 to 5 April 25.
You can register for self assessment as self employed at Register as a sole trader
Thank you.
