HMRC Admin 20 Response

Hi Keviniu,

Yes, If the payment relates to overseas income from a past employment you can still treat this under the period for Split Year.

Thank you. 

Hi Andrew Shaw,

As long as the critera are met for the installation of energy saving materials then the materials and the installationn can be zero rated by both the contractor and the sub contractor, please see the information below:

2. Installations of energy-saving materials

If the installation is carried out In Northern Ireland please see the situation for subcontractors: sec 2.5

2. Installations of energy-saving materials 2.1 Reduced-rated and zero-rated installations

Thank you.

Hi Emma,

If you became resident in the UK 21/22 and you received income from Hong Kong from April - Nov then we would expect you to complete a tax return form to declare your worldwide income.
However you may qualify to claim Split Year Treatment where you would complete a self assessement form and include this on the SA109 page.
If it does you’ll get split year treatment and the tax year will be split into a UK part and an overseas part and you’ll pay tax only on the income arising in the UK part of the year.

Thank you.

Hi Nigel Hardiman,

Please see guidance on QROPS and also the double taxation treaty with the UK and Australia (Article 17)

UK/ AUSTRALIA DOUBLE TAXATION CONVENTION

Check the recognised overseas pension schemes notification list

Thank you.