HMRC Admin 25 Response

Hi shahaha,
If you qualify for split year then you only report any foreign income for the UK part of the year.
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Will help you work out if split year treatment applies.
Please also refer to:
Tax if you leave the UK to live abroad
Thank you. 

 

Hi awrightguv,
Please see this link for guidance:
Keeping your pay and tax records
Thank you. 

Hi matthore,
Article 18 of the UK  Switzerland tax treaty:
1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol – in force
Advises that as a resident of the UK, you are only taxable on your Swiss pensions in the UK, subject to the other clauses in the article.
If you are taxable only in the UK on your pension, you will need to request a certificate of residence:
How to apply for a certificate of residence to claim tax relief abroad
You can give the certificate to the Swiss authorities, to claim back the tax paid on the pension.
The Swiss pension would be delcared in the UK in a Self Assessment tax return.
Thank you. 

Hi Ffoslas,
We are sorry if you have not had your arranged call back.
To update the record we would need access the record.
You can contact HMRC here:
Self Assessment: general enquiries
Also, please see this guidance for further help:
Tell HMRC about a change to your business
 

Hi misstina,
Your mum would appear not to be a 'beneficial owner' of the property and as such, would not be liable to Capital Gains Tax on the disposal of her share of the property.
For more detailed information, you will need to contact our Self Assesment helpline here:
Self Assessment: general enquiries
Or  you can seek professional advice.
Thank you. 

Hi thisismass0007,
Cash gifts are not taxable.
As a resident of the UK, you will be taxable on your world-wide income and gains using the 'arising' basis, whether the income or gains are remitted to the UK or not.
If you are claiming the remittance basis, then any unremitted income or gains used to purchase UK goods or services is deemed to be remitted to the UK and is taxable.
Thank you. 

Hi Sachin Grover,
Yes, when you have been resident in the UK for at least 15 of the 20 tax years immediately before the relevant tax year, you are considered 'deemed domiciled'
Deemed Domicile rules
This means that the remittance basis can no longer apply and that your world-wide income must be taxed under the arising basis, whether or not the income or gains is remitted to the UK.
The income you mention is taxable and should be declared in a Self Assessment tax return.
Thank you. 

Hi jaykay,
If the property sells for more than probate value then yes, you need to report and pay this within 60 days
Please see guidance here:
Report and pay your Capital Gains Tax
Thank you. 

Hi Lauren,
While we can not advise you on what to reduce your Payments on Account to, your two payments on account should total the amount of tax you expect to owe on your Self employment income.
Thank you. 

Hi QueenQueen,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at:
RDRM12150 at:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Will help you work out if split year treatment applies.  
Thank you.