HMRC Admin 20 Response
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RE: How to activate self-assessment option?
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RE: UK rental income & planning move to Ireland
Hi,
As a non resident landlord, you need to include the residence section of the tax return, this is not supported by HMRC software and you will either need to file a paper return by 31 October deadline or buy the 3rd party software to file online. there is no change to your UTR.
The whole return must be submitted together in the same format - either all online or all in paper.
Thank you. -
RE: Requesting a certificate of residence to prevent double taxation - confusing form
Hi Charlie Hey,
Self employment is covered under article 20 - 'income not expressly mentioned'.
The subject to tax rules do not apply in relation to Ireland.
You enter the amount of foreign income that the certificate is for (future dates cannot be used).
In your tax return, this income is declared in the self employment section.
You would only need to include in the foreign section as well, if you were required to pay foreign tax, as a result of the tax treaty.
Please also have a look at the guidance at DT9850PP - Double Taxation Relief Manual: Guidance by country: Ireland for more information.
Thank you.
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RE: Inherited property
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: Non tax resident with dividend from UK shares, is the tax return to HMRC still required?
Hi,
Please refer to guidance here:- Check if you need to send a Self Assessment tax return
Thank you. -
RE: Zero Vat on house renovation insulation
Hi,
If the works meet the conditions in notice 708/6 then please contact the business who installed the energy saving materials.
Please refer them to the guidance you have looked at and if they are satisfied that the conditions have been met then the supplier can raise a credit note
to correct any VAT overcharge they calculate and they would refund this back to you directly.
If the supplier has any questions about this please ask them to call the VAT helpline on 0300 200 3700.
Thank you. -
RE: Obtain A1 Certificate without employer 'sending me abroad'.
Hi KateBrown87,
Initial postings are for a maximum 24 month period, depending on which withdrawal agreement you are covered by this may be the maximum posting period.
This may depend on the agreement between the UK and the country in which you are being sent to.
If you are leaving the UK to live abroad depending on the circumstances you will also need a liability decision.
PT Operations North East England
HM Revenue and Customs,
BX9 1AN
Include the following information:
• their full name
• their National Insurance Number
• their date of birth
• the date they left the UK – if applicable
• their most recent UK address
• their address abroad – if applicable
• the type of work they do
• their company name and address – UK and abroad
• where their contract is held
• how often they work in the UK
• their normal working pattern (the days, weeks or months they regularly work)
This information will assist in our international caseworkers with the correct liability for UK national insurance contributions for you.
Thank you. -
RE: A1 Form
Hi sphr@gh,
Unfortunately we are unable to give a liability decision over the customer forum or telephone you must put this request in writing:
Write to the following address:
PT Operations North East England
HM Revenue and Customs,
BX9 1AN
Include the following information:
• their full name
• their National Insurance Number
• their date of birth
• the date they left the UK – if applicable
• their most recent UK address
• their address abroad – if applicable
• the type of work they do
• their company name and address – UK and abroad
• where their contract is held
• how often they work in the UK
• their normal working pattern (the days, weeks or months they regularly work)
This information will assist in our international caseworkers with the correct liability for UK national insurance contributions for you.
Thank you.
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RE: National Insurance 0% bands when both Employed and Self-Employed
Hi,
When your tax return is completed your tax and liability for Classes 1, 2 and 4 NICs will be looked at as a whole and any Class 1 NICs that have been paid will be taken into account when calculating the Class 2 and 4 due.
However this will only happen if you have registered to pay Class 2 NICs and this is noted on your NI record.
If you have not done so already, you should register to pay Class 2 NICs as a self employed individual
Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment
Thank you. -
RE: Set up a Self Assessment payment plan
Hi,
Please contact HMRC Setting up a payment plan If you cannot set up a payment plan online
Thank you