HMRC Admin 25 Response
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RE:Pension tax relies on personal pension contributions
Hi Waddleworkers,
If you are making contributions to your pension from your net salary then you would include the basic rate relief claimed by the pension provider.
Thank you. -
RE: British citizen "stateless" from a tax residency status
Hi David McNay,
There is no legislation on this, but you have to be resident somewhere for tax purposes, so it would then depend on what the relevant DTA states. Please refer to the UK/South Africa DTA here:
UK/SOUTH AFRICA DOUBLE TAXATION CONVENTION
Article 4 paragraph 2 which clearly defines how residence for an individual is established.
Thank you. -
RE: Applying for a UTR number
Hi Arsalan94 Amin,
Go to:
Check how to register for Self Assessment
To register for Self Assessment and your UTR number.
The process should also give all the information you need to register for the Construction Industry Scheme (CIS) too, if necessary.
Thank you.
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RE:Claim tax relief on subscriptions to professional bodies
Hi KY Wong,
While the professional body you've queried is not on our approved list, please write to us at:
Pay As You Earn and Self Assessment,
MRC,
BX9 1AS,
We may be able to review your query in more detail.
Thank you.
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RE:Tax owed on savings interest
Hi DiCanio564gf Day,
Your bank will inform of us of this interest automatically, after the end of the tax year.
If any tax is due, we will confirm this by sending you a calculation.
This will include details on the different ways you can pay the tax, including through your code, or by making payments online.
Thank you.
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RE: Applying for a UTR number
Hi Jamie Watkinson,
Pleae go to:
Check how to register for Self Assessment
To register for Self Assessment and your UTR number.
The process should also give all the information you need to register for the Construction Industry Scheme (CIS) too, if necessary.
Thank you,
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RE: P45
Hi Ana Ana,
If you need your P45 to update your new employer, contact us by webchat or phone here:
Income Tax: general enquiries
If your previous employer has updated your pay and tax electronically, as they're obliged to, we may now have received your final pay and tax figures from them.
We can then update and issue your code for your new employer
If you require your physical P45 for some other reason, and your employer continues to refuse to provide you with it, write to us to confirm this at Pay As You Earn and Self Assessment,
HMRC,
BX9 1AS.
Thank you.
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RE:Paye employed in the 40% tax bracket + freelance all going into my sipp
Hi Amy R,
You are due to pay tax on your freelance profit at 40%, but as you paid this into your pension scheme, you can claim 20% tax relief on this pension payment.
This reduced the unpaid tax to £3690.79.
In addition to this you have met two criteria, that result in payments on account being created.
These are two payments you make in advance of the end of the tax year.
So just as your employer deducts tax monthly from your salary in advance of the end of the tax year.
HMRC are doing the same with your freelance profits.
Ideally, those two payments on account should pay all of the tax due on your freelance work.
Please have a look at the guidance on payments on account here:
Understand your Self Assessment tax bill
Thank you.
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RE:Calculate adjusted net income for purpose of Tax Free Childcare
Hi JPAR4,
Eligibility for tax-free childcare is based on your adjusted net income.
So it would be based on your figure of £98,306.00.
For more advice, contact us here:
Child Benefit: general enquiries
Thank you. -
RE: Double taxation query for Danish lump-sum pension taxed in Denmark
Hi SunnyUK,
As we can only provide general information / guidance in this forum and not repspnd to specific or hypothetical scenarios
For an answer to a detailed question of this nature, you would need to contact our Self Assessment helpline
Self Assessment: general enquiries
Or seek professional advice.
Thank you.