HMRC Admin 25
RE: Tax Refund RefundHi Muhammad Raza,
You will need to contact our helpline to discuss this further.
Self Assessment: general enquiries
RE: HMRC access to non-UK residentsHi Teresa Perez Y Landaz,
You will need to ensure that the name held on our records matches the document.
Please use this guidance to update your records:
Income Tax: general enquiries
RE: Making changes of Company tax returns after 12 months of the filing deadlineHi MaDe
You must usually make any changes (‘amendments’) within 12 months of the filing deadline.
• use commercial software
• send a paper return or write to your company’s Corporation Tax office
You may be able to make changes to your Company Tax Return using HM Revenue and Customs (HMRC) online services.
Check if you’re eligible to use the service.
However, if this deadline has passed, and you believe that you have paid too much tax, there are some circumstances where you may be able to make claim for
Further guidance and information can be found here:
SACM12000 - Overpayment relief: Contents
SACM12150 - Overpayment relief: Form of claims
Please note, claims for ‘overpayment relief’ for Corporation Tax should be sent to:
Corporation Tax Services, HM Revenue and Customs, BX9 1AX
If the tax liability has increased, and you owe tax, you can make a voluntary disclosure.
Further guidance can be found here:
How to make a voluntary disclosure to HMRC
RE: Rental IncomeHi tobyuk88,
Thank you for your question.
If a property is owned by a husband and wife HMRC automatically assume a 50:50 split.
If the split is other than 50:50 then they would have to let HMRC know what the split is.
Private loan or family loan with interest, is the interest eligible for property income reliefHi JennyLai,
Thank you for your question.
As long as the loan has been used wholly and exclusively to be used on the property business, then the same rules would apply as mortgage interest.
When claiming interest from a private loan, in the same manner that mortgage interest is, the loan taken would be restricted to the basic rate of tax.
Guidance can be found here HS340:
HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2022)
RE: tax relief for subsistenceHi Jacob Moorad,
Employers are required to keep records of expenses or benefits they provide for 3 years, from the end of the tax year they relate to.
EIM30225 also advises that S289(4a) ITEPA 2003 "requires employers to operate a system for checking that employees were engaged in qualifying travel in relation to the amount paid or reimbursed".
It does not state how your employer may do this, but they may wish to see receipts.
This is something you should check with your employer.
Employment Income Manual
RE: Amending 2021/2022 For Forgetting to include Work Pension ContributionHi Jacob,
You will need to amend your 21/22 tax return, either by submitting the amendment online or writing to:
'H M Revenue and Customs BX9 1AS',
You will need to detail the amounts of pension payment entitled to tax relief, along with supporting evidence.
Unfortunately, as this is the first time you are claiming pension relief, we cannot accept an amendment by telphone.
do I need to declare small external examiner feeHi debmo,
The guidance here:
Check if you need to send a Self Assessment tax return
Advises that as you were in receipt of foreign income, you must complete a Self Assessment Tax return and declare the foreign income, regardless of how much the income was.
RE: small gift clarificationHi snappy,
Birthday or Christmas gifts you give from your regular income are exempt from Inheritance Tax, so will not affect the £250.00 small gift allowance.
The guidance here: How Inheritance Tax works: thresholds, rules and allowances
This guidance does not state a maximum amount for a Christmas or Birthday gift, so long as it comes from your regular income, it is exempt from Inheritance Tax.
RE: Paying UK tax working remotely abroad (Ukrainian company)Hi AnnaSolovina Solovina,
As a resident, non domiciled individual, you can elect to use the remittance basis, instead of the arising basis.
You lose your personal allowance and pay tax only on your UK income, but still declare the unremitted income on your Self Assessment Tax return.
Guidance on using the remittance basis can be found here:
Residence, domicile and the remittance basis: RDR1
Should you ever bring the unremitted income into the UK, then it becomes taxable in the tax year your bring it in to the UK.