HMRC Admin 17 Response
Joined: 1/20/2021
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RE: Certificate of Residence for tax purposes
Hi,
Guidcance on applying for a certificate of residence can be found at :
How to apply for a certificate of residence to claim tax relief abroad .
If you are applying as an individual or a sole trader, you can use the email a form or online service .
The online service will have a faster turnaround time, but you will need a goverment gateway user ID and password .
If you are applying for a limited company, you will need to use the online form RES1 .
The links to all of these options can be found in the guidance.
Thank you. -
RE: Gift money and tax
Hi,
There are no income tax implications on the receipt of a cash gift unless the income 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 .
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding
any inheritance tax implications :
How Inheritance Tax works: thresholds, rules and allowances and :
Inheritance Tax: general enquiries .
Thank you.
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RE: Money transfer
Hi,
You will need to review the guidance at RDR1:
Guidance note for residence, domicile and the remittance basis: RDR1 .
If you are deemed resident in the UK for tax purposes at the time the property was disposed of, you will need to work out if a capital gain arises from the disposal.
There is a calculator to help you, which can be found at :
Tax when you sell property .
If their is a capital gain, you will need to declare any capital gain arising on the disposal of the property by completing a self assessment tax return (SA100), declaraing the capital gain on SA108 and if you wish to claima foreign tax credit relief, for foreign tax paid, you would also complete SA106.
Thank you. -
RE: Business mileage from home to various sites
Hi,
Given that you split your working time between your home and your office, you are regarded by HMRC as having
two 'permanent workplaces'.
You can therefore claim the business mileage incurred when travelling from your home to work at one of your 'temporary worklaces' -
ie the construction sites within the designated geographical area.
See link:
Ordinary commuting and private travel (490: Chapter 3) .
Thank you . -
RE: Split Year Treatment
Hi
Natalia,
On the basis of the information provided, Split Year Treatment will apply for the 2022/23 tax year.
Whether or not you need to register for Self Assessment depends on your overall tax circumstances.
For clarification, please use the Self Assessment criteria tool:
Check if you need to send a Self Assessment tax return .
Thank you. -
RE: UK Tax on Australian Superannuation
Hi,
Article 17 of the UK/Australia DTA states "ARTICLE 17 Pensions and annuities.
1 Pensions (including government pensions) and annuities paid to a resident of a Contracting State shall be taxable only in that State.
2 The term “annuity” means a stated sum payable periodically to an individual at
stated times during life or during a specified or ascertinable period of time under an obligation to make the payments in return
for adequate and full consideration in money or money’s worth.".
Paragraph 2 specifies payments made 'periodially', qualify for relief.
Lump sum payments are not mentioned in any way, therefor, they do not qualify for double taxation relief and so the
lump sum is taxable in the United Kingdom.
As a resident of Australia, you can claim tax relief on the tax paid in the UK on the lump sum.
The double taxation agreement can be found at :
Australia: tax treaties .
Thank you. -
RE: Cash gift from parents outside UK
Hi,
As you mother is resident in the UK, she may have a capital gains tax liability on the disposal of an overseas property.
Have a look at :
Tax when you sell property .
There are no income tax implications on the receipt of a cash gift unless the income 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 .
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding
any inheritance tax implications :
How Inheritance Tax works: thresholds, rules and allowances and :
Inheritance Tax: general enquiries .
Thank you. -
RE: Split year treatment
Hi
Mikehhh ,
As you are deemed resident for the full tax year and you are required to complete a tax return for other reasons,
you do not need to complete the SA109 residence page.
If you have any foreign income in the tax year, it will need to be declared on SA106.
Thank you. -
RE: Zero rate of VAT for solar panel products
Hello,
That is correct VAT will need to be charged on supply of materials it is only supply and fit that qualifies for the zero rate
please refer to para 7 in section 2.1 of this guidance :
Energy-saving materials and heating equipment (VAT Notice 708/6) .
Thank you. -
RE: Split year treatment
Hi
J Fung ,
The start date would be the date you arrived in the United Kingdom .
Thank you.