HMRC Admin 25 Response

Hi KY Wong,
As this interest is taxable, you would need to add it to any other taxable interest you receive and declare it either through your tax return or through PAYE.
Thank you. 

Hi Shirmel Duggins
You can amend your 2022 to 2023 tax return up to 31 January 2025, after which you will need to submit an Overpayment Relief Claim (OPR).
You can submit an overpayment relief claim for the tax years 2019 to 2020 to 2021 to 2022.
Please note that you have until 5 April 2024 to submit an OPR claim for 2019 to 2020.
If your claim is received after 5 April 2024, it will be too late to claim for 2019 to 2020.
Your OPR claim, must be in writing and sent to:
H.M. Revenue and Customs Self Assessment BX9 1AS.
Your OPR claim needs to be submitted in the format described in the guidance here:
SACM12150 - Overpayment relief: Form of claims
Thank you. 

Hi Rachel,
As you are resident is Japan, you may find that you are liable to pay tax on your self employed and freelance income, in Japan and not the UK.
You will need to review the guidance at RDR3:
RDR3 Statutory Residence Test)
And take the statutory residence tests, to determine your UK tax residence position in the tax year in which you left the UK.
If you are deemed tax resident in the UK for the whole tax year, you need to look at split year treatment.
If split year treatment does not apply, you need to declare your world-wide income from 6 April and claim any foreign tax credits that are allowed.
If it does apply you claim split year treatment and only include your worldwide income up to the date you left in the UK.
If you are treated as not resident for the whole tax year, you would declare this and only include income and capital gains that arise in the UK.
In all three possibilites, a Self Assessment tax return is required.
Thank you. 

Hi L-I Am,
If you work abroad as a crown servant (HM Armed Forces, civil servants or diplomats) you pay Income Tax in the UK on income from your job for the Crown as if you live in the UK.
The rules apply regardless of your UK residency status for tax, no matter how long you’re abroad, where you work or how settled you are.
This means that you would continue to complete your tax return as normal, using the standard HMRC online version.
Have a look here for some more information:
Tax for crown servants, EU employees and volunteer workers abroad
Thank you. 
 

Hi FrankZappa,
As you moved back to the UK in mid 2022, this is the 2022 to 2023 tax year.
You would need to contact the Self Assessment helpline on 0300 200 3310 or contact our webchat facility at:
Self Assessment: general enquiries
To find out why a 2021 to 2022 tax return was issued?
Perhaps you rented out your home while travelling and need to complete a tax return for that reason.
My colleagues can ask you a series of 'yes/no' questions to determine if the tax return is required.
If it is not required they can take the necessary action to withdraw the tax return.
If it is due, you can download the paper tax return and supplementary pages at:
Self Assessment tax return forms
You can also have a look at the guidance on appeals here:
Check when to appeal a Self Assessment penalty for late filing or late payment.
Thank you. 

Hi Ifeoma,
If you had two employment, you would complete SA102 for each employment and if online, select 2 for the number of employments.
For your self employment you would complete either SA103S (short) or SA103F (full) to declare your self employment.
For an online tax return, you would tick yes to self employment and select 1 for the number of self employments in the tax year.
Thank you. 

Hi StockOptions821485a,
The RSU's you have, are between you and you employer.
You would need to discuss this with your employer, for a valuation.
HMRC cannot advise on this.
Thank you. 

Hi zoez,
If you are required to complete a Self Assessment tax return in the tax year you make the extra payments, you would declare your additional pension payments in the tax return, so that they can be factored into your tax liability calculation, where any tax overpaid can be refunded to you.
If you do not need to complete a tax return, then you would need to write to:
H.M. Revenue and Customs Pay As You Earn BX9 1AS,
To claim Higher Rate Personal Pension relief, including supporting evidence, such as a letter from the pension provider, confirming the payments.
Any tax overpaid will then be refunded to you.
Thank you. 

Hi Christopher Warenius,
Your Personal Allowance is £12570 in 2022 to 2023 tax year.
If you are a higher rate taxpayer, who pays into a pension scheme and is seeking to claim higher rate relief, your Personal Allowance does not change.
Instead, the basic rate band which is naturally between £12570 and £50270, changes.
You deduct the Personal Allowance from all of your taxable income, to find the amount that you will pay tax on.
Any amount above £50270 will be taxed at 40%.
If you are claiming higher rate pension relief for a pension payment of 3062, you add this figure to the basic rate band £50270 to become £53332 in this example, thus increasing the income taxable at 20% by 3062 and reducing the income taxable at 40% by 3062.
Have a look at:
Income Tax rates and Personal Allowances
Thank you. 

Hi Adam Payne,
Yes, there would potentially be a capital gain, as only married couples and civil partners are allowed to transfer assets without capital gains liability, unless the shares are transfer to charity.
In all other situations, capital gains tax may be payable.
Please have a look here:
Tax when you sell shares
To help you work out if there is a gain.
Thank you.