HMRC Admin 20 Response

Hi Hiu Young,

A chargeable event may arise from the the full or partial surrender of a life insurance policy.  
Your policy provider will be best placed to confirm if there is a gain.  
If there is, they will send you a chargeable event certificate.  
If the gain is more than £10000.00, you will need to reports this on a self assessment tax return, supplementary page SA101.  
HS320 Gains on UK life insurance policies (2023)

Thank you.

Hi Tony Magson,  

Unfortunately I don’t have a timescale for when this will be updated.
However, you can contact our Helpline and we will be able to look into those years and provide you with the amount required if your wife wants to pay Voluntary National Insurance contributions for those years.
The contact number is 0300 200 3500, lines are open Monday to Friday from 8am to 6pm.
Alternatively, you can use our webchat facility - National Insurance: general enquiries, choose the option ‘Ask HMRC online’ This facility is available Monday to Friday from 10am to 6pm.

Thank you.

 

Hi Fran S,

If your business customer is based outside the UK then your supply of engineering services are Outside The Scope Of VAT and hence is not taxable turnover.
You would therefore not be required to register for VAT or charge VAT.
Please see the guidance below:
6. The place of supply rules for services
3. Working out whether you need to register

Thank you.

Hi Jim Bow,

You need to declare all of your UK income for the whole tax year.

Thank you.

Hi Jon Carter,

Answers to your 3 qustion are listed below.

The double taxation agreement was recently updated on 01/03/2019 and the pension article changed from 18 to 17.  
Article 17.2 also changed and advises that lump sum payment are now taxable in the UK and not Austria.

Clause 18.2 has changed following the update of the agreement and now lump sum payments are taxatble in the UK.

Following the update of the double taxation agreement, one of the article was removed and those below it moved up 1, meaning the pensions article changed from 18 to 17.

Thank you.

Hi augustquestions,

The CF83 application form is for customers who want to pay voluntary National Insurance contributions for periods living abroad.
From the information you have provided, you would like to pay for a period when you were living in the UK, therefore the CF83 is not the correct application form for you to complete. 
Your first step would be to contact the Department for Work and Pensions (0800 731 0175 lines are open Monday to Friday from 8am to 6pm) to find out if paying for the gaps in your National Insurance records will increase your pension. 
Once you have confirmed that with them, you can either write to HMRC National Insurance contributions office to request a shortfall of the National Insurance contribution’s you can pay. See address below:
National Insurance Contributions & Employer Office 
PT Operations North East England
HM Revenue and Customs
BX9 1AN
Or you can contact HMRC by telephone on 0300 200 3500 to request this information.
Alternatively, you can use the webchat facility - National Insurance: general enquiries, choose the option ‘Ask HMRC online’.
This facility is available Monday to Friday from 10am to 6pm.

Thank you
 

Hi Steve Sicily,

When mail is received in our Central Mailing Unit, it is scanned onto a WTS (Tracking Service) so that customers are then able to see confirmation that their correspondence has been received in Dept.  
The Mailing Rooms do not send out confirmation/acknowledgement of receipt.  
Our Guidance tells our telephone advisers to allow 4 weeks for the correspondence to show on our Digital Mail Service for approp Team to work.  
If you want to check on progress with the application, you can contact our Helpline from abroad on: +44 19 1203 7010.  Monday to Friday 8am – 6pm.  
HMRC is looking at making more of our forms digital over the coming couple of years and this form may be included in that Programme.  
Please continue to view www.gov.uk , use the Personal Tax Account and install the HMRC App to use our current digital services.

Thank you.

 

Hi Dawei Wang,

As the payment is from your employer, the income should be shown in the employment section if it is included in your P60. It is not a capital gain.

Thank you.