HMRC Admin 25 Response

Hi JB,
You will need to review the UK / Italy tax treaty here:
UK/ITALY DOUBLE TAXATION CONVENTION
Article 15 - Dependent personal services advises that salaries that arise in the UK by an Italian resident are only taxable in Italy.
However, it goes on to state that if you are in the UK at the time you undertake that work, then it may be taxable in the UK.
As a UK national, you are entitled to claim personal allowance, no matter where in the world you live, so you may not have to pay UK on the salary. Your employer would still need to set you up on their payroll and report your employment to HMRC.
Thank you. 
 

Hi Caroline Keohane,
The National Insurance Number Allocation Team will be able to help you further.
Contact details here:
Apply for a National Insurance number
Thank you. 
 

Hi paul.prendergast,
There are 52 weeks in the 2024-2025 tax year, and 53 weeks in the 2025-2026 tax year.
Thank you. 

 

Hi Nischal,
If you contact HMRC we can review/update your record and tax code:
Income Tax: general enquiries
Thank you. 

Hi Louise kelbie,
Sorry but there is not enough information contained in your question to provide a full answer. 
If you were resident in the UK when the income arose, then it is taxable in the UK.
If you were not tax resident in the tax years the income arose, then it is not tax able in the UK.
Thank you. 
 

Hi moutax,
Although NRE interest income is not taxable in India NRE interest income has often been mistaken as non-taxable in the UK this is incorrect.
UK tax residents are subject to UK taxation on their worldwide income and gains subject to any remittance basis claims. 
Under the UK-India Double Tax Convention, NRE account interest taxable in the UK can receive credit for Indian tax even if this has not been paid, as the credit relief amount is calculated through the tax spared mechanism, which deems Indian tax to have been paid at the marginal rates applicable there.
(UK-India DTC notes page HMRC’s Double Taxation Relief Manual DT9553). 
Under the UK-India Double Tax Convention, NRE account interest taxable in the UK can receive credit not exceeding 15% for Indian tax even if this has not been paid. 
UK tax relief not exceeding 15% is available for ten years from the opening date of the NRE account per Article 24(5) UK-India Double Tax Convention. 
NRE interest income should be declared within yout UK Self-Assessment tax return.
Thank you.
 

Hi Paul Smith,
This is not earned income, so is not taxable.
Thank you. 
 

Hi Ian Pickett,
Normally the amended code would be received online within 3 working days.
If the code is still not changed then if you contact HMRC we can arrange for the correct code to be issued:
Income Tax: general enquiries
Thank you. 

Hi Matthew Ashbolt,
As the payments on account paid were £8K and the balance is £6K you would have a credit of £2K to go towards payments becoming due.
As no balancing payment due it would go against your payments on account which would be £3k due in Jan & Jul from your example. 
Thank you. 

Hi VVictor Brum,
We would advise you  contact us here:
Corporation Tax: general enquiries
To check/amend the accounting periods held on our records before submitting any amendment.
If both returns were submitted under one set of accounts it may be that only a filing date amendment is required.
Either way we can advise you better with a telephone call, or if you prefer you can write to us at:
Corporation Tax Services, HM Revenue and Customs, BX9 1AX
Advising what the accounting periods should be and including your UTR.
Thank you.