HMRC Admin 25 Response
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RE: Confirm whether we need to complete the self assessment
Hi Yvonne,
No, that would not be Self Assessment criteria.
You can check if you meet the criteria here:
Check if you need to send a Self Assessment tax return
Thank you.
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RE: Double Taxation Short Term Residency - Germany & UK
Hi Cedrik,
The individual will be required to complete a Self Assessment tax return and declare all of the UK earnings and tax deducted in supplementary pages SA102 to record employment income on your SA100 Tax Return.
Self Assessment: Employment (SA102)
Use supplementary pages SA101 to record less common types of income, deductions and tax reliefs on your SA100 Tax Return.
On SA101, box 12, declare that element of income which is not taxable in the UK.
Self Assessment: additional information (SA101)
A Self Assessment tax return can be completed online, tailoring the tax return to meet your needs.
Please see guidance here:
File your Self Assessment tax return online
Also for more information, please contact our Self Assesment helpline:
Self Assessment: general enquiries
Thank you.
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RE: selling on ebay
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RE: reopen Lifetime ISA
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RE: Capital Gain tax calculation
Hi Sam,
1. The rebasing rules do not apply here, as it is a foreign property.
2. As the property was your main residence, you can claim Private Residence Relief.
Have a look here:
HS283 Private Residence Relief (2024) Updated 6 April 2024
3. You would only declare capital gains / losses on your 50% share.
4. As this is a foreign capital gain / loss, you will be requried to declare this in a Self Assessment tax return.
If you were required to pay Capital Gains Tax in the country where the property is located, you can claim a Foreign Tax Credit of up to 100% of the foreign tax paid.
Thank you.
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RE: My name in Government Gateway profile is incorrect
Hi Esmond,
You can use your Personal Tax Account (PTA) to change your name:
Personal tax account: sign in or set up
Select 'Your profile' from the top line of the PTA home page after you have signed in.
Select 'name change' link.
Select 'start now'.
You select 'Change of name' under change of circumstances.
Select 'Save and continue'.
Thank you. -
RE: Transferring IT equipment to employees
Hi MonkeyJoe3000,
Please see this guidance regarding the transfer of an asset.
Work out the value
Thank you.
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RE: Change to employees tax code but already submitted FPS
Hi Carol1990,
You could update the FPS and then submit an amendment.
However you do not need to do this, you can simply update the new tax code and wait until the next FPS submission.
Thank you.
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RE: Submitted FPS in Basic PAYE Tools
Hi cmull,
Please contact the Online Support Helpline for help with regards to this:
Technical support with HMRC online services
Thank you. -
RE: Bonus relating to a previous year paid to employee who has since moved overseas
Hi NL Payroll,
This will still be liable to Tax and NIC as normal per Section 1.14 of the following guidance:-
2024 to 2025: Employer further guide to PAYE and National Insurance contributions
The employee can contact Personal Tax if they think they are not due to pay this and claim a refund.
Contact details here:
Income Tax: general enquiries
NIC helplne:
National Insurance: general enquiries
Thank you.