HMRC Admin 25 Response
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RE: SA106 disposal of overseas bond - which box to declare the gain
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RE:US Medicare payments deductible for UK self assessment?
Hi Brian Courtney,
Sorry, no this is not an allowable expense.
Thank you. -
RE:Inquiry About Automatic Student Loan Repayments
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RE:Sustenance expenses as an itinerant worker
Hi Dylan Butler
The cost of food and drink consumed, and accommodation used, by a trader is not in general an expense incurred wholly and exclusively for the purposes of the trade, since everyone must eat in order to live.
Such costs are (either wholly or partly) normal costs of living incurred by all and not for the purposes of trading.
Please see BIM37900 onwards.:
BIM37900 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: contents
Thank you. -
RE:Pension recycling rule hit - I don't think so
Hi bookieb,
Sorry, HMRC cannot comment on this on the forum as more personal details would need to be looked at.
You will need to contact HMRC direct on 0300 200 3310 for this to be reviewed.
Self Assessment: general enquiries
Thank you.
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RE: Pension contributions
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RE:When should pre-trade expenses be recorded for a self-employed?
Hi Jake,
Please refer to guidance at:
BIM46350 - Specific deductions: pre-trading expenditure: contents
Thank you.
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RE: Returning to UK split year treatment
Hi some12789,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available
RDRM12000 - Residence: The SRT: Split year treatment: Contents
Thank you. -
RE: Student loan repaid during tax year incurs self assessment charge
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RE: Sole trader working for a maltese client- what country do I pay tax in?
Hi de12345,
Freelance employment is classed as self employment.
You will declare the income from the maltese client as part of your UK turnover and pay Class 2 NI and Class 4. a DPNI scheme is not required1
Thank you.