HMRC Admin 25 Response

Hi Ortho,
On SA106
Self Assessment: Foreign (SA106) EnglishCymraeg
Enter the gross interest received and the tax deducted on page F2, in the section for 'Interest and other income from overseas savings'.
In an online tax return, tick 'yes' to foreign income in page 1 of 3, when tailoring your return.
In the section fill in your return, click on foreign income and tick the box 'Interest and other income from overseas savings' and save and continue. Enter the gross interest and the tax deducted.
You can claim a foreign tax credit of up to 100% of the foreign tax paid.
Thank you. 

Hi HZajd2111G,
We can only provide general information / guidance in this forum.
If you do not agree with the information provided, you would need to contact our Income tax helpline:
Income Tax: general enquiries 
or seek professional advice.

Hi cathy,
It's not clear if the wife is tax resident in the UK at the time of the disposal.
If they  are, then the acquisition cost to the wife will be the original cost paid. 
If wife is not UK tax resident in the tax year of disposal, then the 2015 rebasing value would be used.
Thank you. 

Hi Anna,
You would need to consider article 14 - Independent services in the tax treaty with Italy and the UK.
UK/ITALY DOUBLE TAXATION CONVENTION
It advises that you may be taxable on your self employment income arising in the UK, in which case, a Self Assessment tax return will be required to declare the self employed income.
Thank you. 

Hi zontes,
Only if you answer 'YES' to the following two criteria, the you are required to include the disposal in a Self Assessment tax return.
 (1) You are required to complete a Self Assessment tax return in the year of the disposal for any other reason.
 (2) The disposal value of the asset is more than £50,000.
In any case, you would need to declare the disposal using the Capital Gains tax service here:
Tax when you sell property
Thank you. 

Hi P CHOW,
We are sorry if you are having issues registering for Self Assessment.
If still not able to register online then you will need to contact HMRC direct to review:
Self Assessment: general enquiries
Thank you. 

Hi nikarako,
If you need to complete the SA109 then you will not be able to file this using HMRC software.
You will need to either complete the from online using 3rd party commercial software:
Self Assessment commercial software suppliers
Or complete a paper tax return.
If you need a paper tax return you can order here:
Self Assessment: forms ordering
Further help here: 
Tax if you leave the UK to live abroad
Thank you. 

 

Hi Ger,
You can find out when you can expect to receive a reply form HMRC here:
Check when you can expect a reply from HMRC
Thank you. 

Hi Nas,
If your gross self employment income will be greater than £1000 in the tax year then you will need to register as self employed and complete a Self Assessment tax return at the tax year end:
Check how to register for Self Assessment
If below this threshold you will not need to register and declare. 
Please see help here:
Tax-free allowances on property and trading income
Thank you. 
 

Hi NottageJE,
If you were employed during the tax year of the Self Assessment tax return you are completing ie 6 April 2023 - 5 April 2024, then you will need to include the employment details on the tax return with the employer reference number.
If not employed during the tax year then no details to record. . 
Thank you