HMRC Admin 25 Response

Hi 123uk,
If the goods are sent from the EU to Northern Ireland then import VAT would not apply as it would not technically be an import but an EU dispatch.
For EU traders selling goods to individuals in Northern Ireland the supplier would charge you VAT at the rate in their country until they reach a £10K threshold which would include all of their distance sales to all EU countries including Northern Ireland.
If they have reached the £10K threshold then they should be charging UK VAT at 20%.
Please see below:
6. Supplies to customers (including private individuals) who are not registered for VAT
The onus is on the supplier to charge this VAT so we would recommend contacting them.
Thank you. 

Hi Jay Sear,
You would include the self employment income earned since you left your PAYE employment in September 2023.
Do not submit the form until 4 weeks have passed since leaving your employment or you've taken the pension payment - whichever is more recent. To discuss the form further, contact us by webchat or phone here:
Self Assessment: general enquiries
Thank you. 

Hi CLewis91,
If you'd like to appeal the penalty, you can do so here.
Appeal a Self Assessment penalty for late filing or late payment.
Alternatively, write to us confirming why you disagree with the penalty notification.
Please  send your appeal to Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.
Thank you. 

Hi Je77 Jones,
If the capital brought into the UK, arises in a tax year you are not resident in the UK, then there are no tax implications.
If you are resident in the UK in the tax year it arises, then there could be a tax implication.
You would need to review the guidance on statutory residence and take the test and if necessary, confirm if split year treatment applies to your circumstances.
RDR3 Statutory Residence Test
Thank you. 

Hi gauravarora,
No, as this is a return of your capital.
Thank you. 

Hi Torpi,
As you have been put on a direct debit scheme to avoid overpayments, HMRC no longer collect any student loan from either Self assessment or via PAYE as you are now paying directly to Student Loan Company.
Therefore when completing the 23/24 Self Assessment Tax Return you should click 'No' to the student loan question or you will be incorrectly charged student loan by HMRC.
Thank you. 
 

Hi mark3066,
In your case, you have a choice.
If you pay the tax through your tax code, then the tax payable on your property income, is collected throughout the year and the final liability is, hopefully, below £1000, so POAs are not required.
Your alternative, is to removed the deduction from your tax code and pay the tax in POA 2 instalments by 31 January and 31 July each year. You would need to contact our Self Assesment helpline on 0300 200 3310 or contact our webchat facility here to make any changes:
Self Assessment: general enquiries
Thank you. 

Hi MythicalSensai,
Yes. as you have sold them.
You need to move the actual shares to the ISA.
Thank you. 

Hi Matt Reece,
The declaration of trust must be sent to HMRC prior to the sale of fthe property.
It doesn't need to be registered under the Trust registration as it is not actual trust income.
The declaration must be signed by both parties and witnessed.
It should confirm the address of the property and the beneficial split.
Thank you. 

Hi iceman444555666,
Please note that comprehensive guidance on calculating the tax due on the sale of Share Options (including Unapproved Options) is provided here:  
HS305 Employment-related shares and securities - further guidance (2020)
Thank you.