HMRC Admin 25 Response

Hi Johnny King,
We are unable to confirm how the answers to certain questions will affect the decision of an application.
Many factors need to be taken into account, and the decision will be made once the application has been processed.
With regards to the application, for question 5, you need to confirm if you have lived in the UK for 3 years in a row at any time prior to leaving the UK.
For question 6, you need to confirm if you have paid 3 full years of National Insurance contributions in the UK before leaving the UK.
If a person cannot recall their National Insurance number, please provide as much information as possible to enable us to trace their National Insurance number including name, previous names, date of birth and previous employments in the UK.
Thank you. 

Hi mukjizat chan,
We cannot advise whether you are able to pay UK NICs on this platform.  
You must write into the department for a liability decision.  
You can find more information on the GOV.UK website:
GOV.UK


 

Hi A DVB
There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest
Tax on dividends
Thank you. 

Hi mordac,
Please have a look here:
Contributions qualifying for tax relief
For guidance on what counts towards employment income for pension matters.
Thank you. 

Hi Tony Britton,
If you have an online peronal tax account you can view the breakdown of the code here:
Personal tax account: sign in or set up
We would need to access your record to review the code so you will need to contact HMRC if you are unable to view the code online:
Income Tax: general enquiries
Thank you. 
 

Hi Don Corleone,
Please contact the Film Industry Helpline on 0300 123 2326, for matters of this nature.
Thank you. 

Hi hip007,
Any unused personal allowances cannot be transferred to Capital Gain Tax, they can only be ulitised against income.
For capital gains you have an annual exempt allowance.
Thank you. 

Hi NaomiVranas,
Can you please confirm what type of income are you referring to so we can provide an answer to your question.
Thank you. 
 

Hi Peter Evans,
You need to confirm to HMRC in writing, where you have more than one property, which is your main residence.
Tax when you sell your home
If you do not, you run the risk of HMRC deciding your main residence based on the fact of the case.
Private residence relief is only available on one property at a time, which is why you need to nominate.
Please  have a look at the guidance on private residence relief here:
HS283 Private Residence Relief (2023)
For more information
Thank you. 

Hi Benson123# Patrick,
This is a grey area and it is largely a question of fact and degree in each case whether expenditure on a property leads to an improvement.
Please review the guidance at:
PIM2030 - Deductions: repairs: is it capital?.
To help determine if the expenditure is revenue or capital in nature.
Revenue expenses are set against the rental income.
Captial expenses are set against capital gains.
The expenditure can only be one or the other, not both.
Thank you.