HMRC Admin 20 Response

Hi Ashley Li,

Please provide details of your HK employment in the SA101.
You can claim any Foreign Tax Credit Relief due re: tax already deducted in Hong Kong in the ' Foreign tax paid on employment, self-employment and other income' section of the SA106.   
Foreign notes


Thank you.

Hi Seas,

If you are entitled to claim personal allowances in the UK then you can claim on form SA109.
Residence, remittance basis etc (Self Assessment SA109)
Please also see attached link re making changes to tax returns already submitted and time limits for doing so.
Self Assessment tax returns If you need to change your return

Thank you.

Hi Minty1000 Andrew,

Please note that Private Residence Relief is only now available in relation to dependant relatives if the following conditions are met:    
· the dwelling-house was acquired before 6 April 1988, and
· at some time since its acquisition and before 6 April 1988 it was occupied as the sole residence of a dependent relative, and
· the other conditions for relief are satisfied.
Where the gain on a disposal qualifies for this transitional relief the following periods will qualify:
· any period before 6 April 1988 in which the dwelling-house was the sole residence of a dependent relative;
· any period after 5 April 1988 in which the dwelling-house was the sole residence of the dependent relative who occupied it on that date;
· the final period of ownership allowed by s223(2) TCGA92, see CG64985+.
A period of occupation as the sole residence of a dependent relative which begins on or after 6 April 1988 does not qualify.
This is illustrated by the example at CG65681. CG65670 - Private residence relief: dependent relative: at 5 April 1988: conditions

Thank you.

Hi ricksareen,

If you are resident in the UK you are required to declare your worldwide income in your Self Assessment tax return.
Your foreign gain should be declared on SA108. 
If foreign tax has already been paid on your gain then you should also complete SA106 to claim your foreign tax credit relief.
Please see page 6 of SA106 at question 33 onwards – Capital Gains – Foreign Tax Credit Relief and Special Withholding Tax. 

Thank you.


 

Hi saltytowers salter,

HMRC need you to confirm this information because we need to check that the information on our records is correct before issuing a refund.
You can find details of the National Insurance contributions that you have paid in previous years, on your P60 or final payslip.
If you don’t have these documents, you should write to the Payment Reconciliation Team and confirm all of your employments for the tax year that a
refund is due, and explain in your letter that you are unable to obtain the amount of National Insurance contributions you have paid.  
The address to write to is:
Payment Reconciliation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN

Thank you.

Hi Bridie McLoughlin,

Please accept our apologies for the misunderstanding.
As you are over state pension age, you do not need to complete the CF83.
You should contact the Pension Service on +44 191 2187777 (lines are open Monday to Friday from 8am to 6pm) and ask them to check if you can make any payments to improve your pension. They will advise you what action you need to take.
Please do not send any payments until you have received confirmation from the Pension Service, that paying voluntary National Insurance contributions will improve your pension.

Thank you.