HMRC Admin 20 Response
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RE: Taxation for Italian residents
Hi Eranrado1986,
No. You should only be taxed in Italy on this income.
If you do not complete self assessment tax returns, you will need to submit P85, to notify HMRC that your are leaving the UK, but will continue to be employed outside the UK, by a UK employer. Get your Income Tax right if you're leaving the UK (P85).
If you have to complete a tax return in the tax year in which you leave the UK, then instead of form P85, you would submit your tax return as normal.
Thank you.
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RE: Tax Resident
Hi Amitia Wood,
The dates you mention cover 2 different tax years and as you only left the UK in July 23, it will be the 23/24 tax year that you are looking at, this cannot be determined as yet as the year has not finished for you to confirm your number of days in each country.
For the 22/23 tax year, if you spent more than 183 days in the UK you are resident here. please see further guidance at RDR3: Statutory Residence Test
Thank you. -
RE: Inheritance Tax Refund
Hi Debbie Weller,
You will need to contact the Inheritance tax line on 0300 123 1072.
Thank you. -
RE: Dividend record date and payment date, which one matters?
Hi barbican79,
Please refer to SAIM5040 - Dividends and other company distributions: company law as this confirms the details on the different types of dividends
so you will need to know which type is paid to you.
Thank you. -
RE: Split year - foreign income reporting
Hi AL,
If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment.
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.
The guidance at RDRM12150 will help you work out if split year treatment applies.
Thank you.
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RE: Trading allowance
Hi stringy,
You do not need to declare this as the trading allowance covers anything up to £1000 so technically no taxable profit.
Anwer no to the question was your turnover over £1000. you can put a note at the additional information section on the return to clarify.
Thank you -
RE: Only home was in the UK for 91 days or more in a row
Hi AL,
Per the guidance, you need to have stayed in at least one of the homes for 30 of the 91 consecutive days.
HMRC definition of a home is - A home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual.
It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.
Thank you.
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RE: Loss on foreign life insurance policies
Hi HCL_Chan,
There’s no relief for a loss and you should not make any entries on your tax return, further guidance is at:
Gains on foreign life insurance policies (Self Assessment helpsheet HS321)
Thank you. -
RE: Changing from paper form to filing online - Self Assessment
Hi AL,
You do not need to inform HMRC.
However, in order to file online, you need to purchase 3rd party software that allows you to complete the SA109 -
Self Assessment commercial software suppliers
Thank you. -
RE: Business mileage from home to various sites
Hi Jastsa Mac,
Please have a look at EIM32374, regarding travel to and from home where it is a place of work.
EIM32374 - Travel expenses: travel in the performance of the duties: travel to and from home where it is a place of work
Thank you.