HMRC Admin 20 Response

Hi maxima,

Please refer to guidance at:- Tax on your UK income if you live abroad

Thank you.

Hi G,

Please refer to guidance at:- Tax on foreign income

Thank you.

Hi CHUK10,

There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.  
Further guidance can be found here Tax on savings interest and Tax on dividends.  

Thank you.

Hi F_Keung,

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 at www.gov.uk will help you work out if split year treatment applies. 

Thank you.

Hi dom.1000,

You get tax relief on your gross earnings and the 100% applies on this.
This is applied by the pension company and as such is not relevant to the tax paid in the year.
The unused relief relates to pension savings tax charges so that if you make a payment over the annual allowance, any unused relief would go against this to reduce/cancel any charge.
If you do not have enough income to then use the relief on a pension contribution then nothing further would be due.
If the lump sum was paid without the deduction of tax, then yes you would still be entitled to tax relief on that - this would be restricted to the amount of tax paid in the year.
For the annual allowance, if you use this, it cannot be carried forward. any unused relief is lost after 3 years.
Further guidance is at Pension savings — tax charges (Self Assessment helpsheet HS345)

Thank you.

Hi bbbvl,

I would advise contacting UK Visas and Immigration contact centre
Telephone: 0300 790 6268.

Thank you.

Hi lucywhy,

There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.  
Further guidance can be found here Tax on savings interest and Tax on dividends.  

Thank you.

Hi Stan C,

Your employer can make a gross payment into your Self Invested personal Pension (SIPP).  
The current maximum you can pay into a pension each year is £60000 tax free.  
Pension contributions above this amount will not receive tax relief and any relief received, would have to be repaid.  
Any money that is paid into your pension counts towards this allowance, including contributions from yourself, your employer and tax relief.  
To claim relief on the employer element of your pension payment, you would need to declare in box 2, bearing in mind, the aformentioned threshold.

Thank you.

Hi Skinny,

Yes.  
Any foreign income not remitted to the UK, must be declared on SA109, on page RR3 in boxes 34, 35 and 40, which will require the completion of a self assessment tax return. 
If you chose the remittance basis, then you lose your personal allowance / capital gains allowance and will be taxed on all your UK income and any remitted foreign income.  
If you are resident in the UK for 7 of the last 9 years, a charge of £30000.00 applies.  
If you are resident in the UK for 12 of the last 14 years, a charge of £60000.00 applies.  
These charges will be added to your taxable income and tax charged on the total.
Have a look at the guidance at section 9 of RDR1 Guidance note for residence, domicile and the remittance basis: RDR1.

Thank you.

 

Hi Ian,

You are correct in that the guidance is geared for non domiciled as they can choose to use the remittance basis.
If you are a UK tax resident and deemed domicile then you do not have this choice and are taxed on your worldwide income even if not remitted to the UK so it doesnt matter if the accounts are clean or mixed.

Thank you.