HMRC Admin 20 Response

Hi Michael Abbott,

If you are still unsure if your payment is classed as a lump sum or not then you will need to send in your paperwork to ourselves for us to review as each case is dealt with on an individual basis.
In general terms, Australian lump sums taken by UK residents are taxable in the UK, with Australia potentially taxing as well. This would then lead to Foreign tax credit relief being claimed. 

Thank you.

Hi C_ leung,

If a paper return is submitted you will not be able to view the calculation on the return online.
I would contact our Self Assessment department as it sounds like your UTR is not linked to your NI number which can stop you registering for SA online.

Self Assessment: general enquiries

Thank you.

Hi Ernest211,

There will be no income tax implications on this transfer.

Thank you.

Hi Luis Filipe Eusebio,

The letter that you send in can be used to update any details that do not match as this will be signed by yourself.
Once the details are verified we can then look to issue the certificate of residence.
You can use your personal tax account to ensure we have all the correct details for you.
All post is then dealt with in date order and will be dealt with as quickly as possible.
If you do pay tax in Portugal due to the certificate not being recieved in time, when this income is reported to the UK then you can claim for foreign tax credit relief where credit can be given for the tax already paid so that you are not taxed twice on the same income. 

Thank you.

Hi Swissbrit Marriott

If your siutation applies to article 18.2 then yes you would only pay tax in Switzerland which means you would not need to declare of notify HMRC of this amount. 

Thank you.

Hi SYC Chin,

The Hong Kong pension would not apply as this is only taxable in Hong Kong.
You can check here if you meet any criteria for completing a tax return, including declaring the foreign savings income.

Check if you need to send a Self Assessment tax return

Thank you.
 

Hi rajibear1960,

Guidance on Australian double taxation agreements can be found here:

Double Taxation Relief Manual

However clarification is currently being sought for a definition of a lump sum. 

Thank you.

Hi Amy,

Boxes 23 onwards only need to be completed if you are UK resident and claiming the remittance basis.

If this is not the case then you do not need to enter any information in these sections.

Guidances notes on this can be found here

Residence, remittance basis etc (Self Assessment SA109)

You would still complete boxes 18/19, boxes 20-22 are only for income which potentially will be doubly taxed.

These pages as suggested can only be completed online through third party software as HMRC software does not have this section.

You can complete a paper copy of the return instead or purchase third party software

Self Assessment commercial software suppliers

Deadlines for self assement filing can be found here

Self Assessment tax returns

Thank you

Hi SebGo,

We cannot issue a certificate of residence for a future date, but you can request up to the current date here as long as you have registered for self assessment:

How to apply for a certificate of residence to claim tax relief abroad

If however you do get paid this income with tax deducted, then you can enter this on the foreign section of your return and we can give foreign tax credit so that you are not taxed twice on the same income. 

Thank you.

Hi C Law,

If you qualify for split year then you are only reporting the income for the UK part of the year. 

Thank you.