HMRC Admin 25 Response

Hi Shidqi M,
Letting relief is only due if you are living in the property and letting it out at the same time
CG64710 - Private residence relief: letting: relief for letting of residential accommodation
If the whole house has been let out then no letting relief is available.
This will therefore impact on your figures and capital gains may be due.
No proof is required at this time but you  must include a computation on how you have arrived at your figures.
You may be asked to provide evidence at a later date.
Thank you. 

Hi NotSure44,
Tax relief on pension contributions is only due in the tax year the payment is made and cannot be carried forward or back to another tax year.
Please see:
Tax on your private pension contributions
Thank you. 

Hi David Moore,
Yes, the money paid into the help to buy ISA counts towards the £20,000 limit.
Thank you. 

Hi Molly Amas,
Please refer to:
HS345 Pension savings — tax charges (2023) Updated 6 April 2023
There is a calculator in there that will confirm what is available.
Thank you. 

Hi Ana,
To claim for your professional subscriptions online, please see guidance here:
Claim tax relief for your job expenses
If unable to claim online you can submit your claim by post or by phone:
Claim tax relief for your job expenses if you cannot claim online
Thank you. 

 

Hi darengr,
If you call the National Insurance Helpline on 0300 200 3500 they will be able to trace for your daughter’s National Insurance Number and send her a letter to advise her of it.
It would be helpful if your daughter was with you when you call
Thank you. 
 

Hi EB123,
You may wish to read our leaflet NI38 ‘Social Security Abroad’ available  here:
Social Security abroad: NI38
Which explains about the different classes of voluntary National Insurance contributions available to you and how to make payment.
You may also wish to obtain a State Pension Forecast available here:
Check your State Pension forecast
Which will detail your current and future entitlement to a British State Pension.
As you have requested, our National Insurance Helpline numbers are 0300 200 3500 (from the UK) or +44 191 2037010 (from overseas).
They will be happy to discuss any National Insurance queries that you may have.
Thank you. 


 

Hi nr8209,
We can confirm that it is possible to pay voluntary National Insurance contributions from the 2006-2007 tax year which should be received by 5 April 2025.
As you’ve advised that you reach State Pension Age next month you may wish to pay them before that date so that you can get the best pension as soon as you reach your pension age.
If the Future Pension Centre have advised that it would be worthwhile to pay certain tax years then we should be able to accept these.
May we ask that you call our National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 2037010 (from overseas) and they will be able to check your National Insurance account and the advice given to you in response to your CF83 application form.
Thank you. 
 

Hi V J,
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
Your bank may want evidence of it being a gift but you do not need to supply anything to HMRC at this time although you may be asked in the future.
Thank you. 

Hi jame23,
Helpsheet HS283:
HS283 Private Residence Relief (2023)
Advises that "Any individual is entitled to the relief on any gain arising on the disposal of their only or main residence".
For the property to be your only or main residence, would require that you are resident in the UK for tax purposes.
You would need to review the guidance on statutory resident and take the statutory residence tests here:
RDR3 Statutory Residence Test
Please have a look at the guidance at and the examples here:
CG26310 - Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: Arrival and departure from UK: temporary non-residence: Interaction with NRCGT – year of departure 2012-13 or earlier
Thank you.