HMRC Admin 20 Response

Hi iain.p,
National Insurance contributions are calculated and deducted on a weekly or monthly basis, they are not calculated on an annual basis.
If your monthly deductions are correct, you will not be due a refund.
Please see National Insurance rates and earnings thresholds here -National Insurance: introduction How much you pay 
Thank you.

Hi Woolsu,
HMRC cannot comment on hypothetical/future events as legislation may change.
Currently if the pension owner died before they turned 75, the beneficiary may have to pay income tax in the following circumstances:
The pension was an old type of drawdown fund.
They receive the pension more than 2 years after the pension company was told about the death.
The pension was worth more than the lifetime allowance, currently £1.073 million.
Thank you.
 

Hi Aditya Mukherjee,
HMRC cannot comment on future events as leigslation and/or plans may change.
For current guidance, please refer to HS283 Private Residence Relief (2023)
Thank you.

 

Hi briand,
If you are claiming the remittance basis, you need to complete a tax return as you show this in the residence section of the tax return SA109.
You cannot file online unless you purchase 3rd party software. The whole return must be submitted together.
Thank you.
 

Hi Rachel,
You would need to complete a tax return for 22/23 and include the SA109 residence section to claim any refund.
Thank you.

 

Hi thomaschan54,
As the work was done on UK soil, under the terms of the double taxation treaty, yes, you need to report the income in the UK.
You do not include any refund that you have received but you cannot claim foreign tax credit relief for the same amount.

Thank you.
 

Hi Jemima,

Please refer to Losing your lifetime allowance protection as there a number of factors involved for when you applied.

Thank you.

Hi Friendly_Resist824,

The outcome here is dependant on your residency status.  You would need to confirm your residence status in the tax year that you arrive in the United Kingdom.  
Split year treatment may apply, in which you would only declare your UK and worldwide income from the date your arrived in the UK.  
Guidance on the statutory residence tests can be found at RDR3 Statutory Residence Test and Tax on foreign income.  
Split year treatment can only be claimed on a self assessment tax return.

Thank you.

Hi Rustie54,
There are two way in which capital gains losses can be declared to HMRC.  
By submitting / amending an indate tax return or in writing to
H.M. Revenue and Customs Self Assessment
BX9 1AS.  
You can claim losses for up to 4 previous tax years.  
Have a look at HS227 Losses (2023)

Thank you.

Hi David Bayliss,

If you have updated your estimated pay on your personal tax account then your tax code will be adjusted accordingly.
If once updated you have overpaid your tax then when the amended code is operated by your employer any repayment due would come back through your salary.
We would need to access your record to review the tax code.
If you contact HMRC direct we can review this for you. Income Tax: general enquiries

Thank you.