HMRC Admin 25 Response
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RE: Registering as sole trader
Hi Romana,
You should receive confirmation of your Self Employment registration 3 weeks after you reregister.
If you do not receive this and would like confirmation, just contact us by webchat or phone here:
Self Assessment: general enquiries
Thank you. -
RE: P85/ Savings interest rate
Hi mpamia,
An issued cheque is valid for 6 months.
Thank you. -
RE:Self Assessment Form
Hi heroicglaedr,
You can send HMRC a letter, outlining the expenses you wish to claim for each year.
If the expenses total is under £2500 in a year, we can process that claim through your regular PAYE record, without the need to file a return for that year.
Expenses claims over £2500 in a year will require a tax return for that year.
Please see guidance here:
Claim tax relief for your job expenses
Extra-Statutory Concessions
Thank you.
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RE:Net Income and Redundancy Payment
Hi cobblex,
As the first £30k of your Redundancy Payment is tax free, it should not affect your Adjusted Net Income.
Any amount received over the £30K limit would be classed as taxable income, and affect your ANI accordingly.
Thank you. -
RE: Self Assessment Tax payment is showing as gone to HMRC ETMP Glasgow
Hi comoptrol,
Once the payment is allocated it will show the original payment date and at that time the interest charges will be updated on your statement.
If you check your online account once allocated the interest will be updated.
Thank you. -
RE: Inquiry Regarding Declaration of Foreign Income for Tax Year 2022-2023
Hi fizzah.niazi,
Foreign income is declared in a Self Assessment tax return.
You can download the tax return and supplementary pagers here:
Self Assessment tax return forms
Telephone the orderline here:
Self Assessment: forms ordering
Or complete an online tax return, by logging into your personal tax account.
Personal tax account: sign in or set up
Thank you. -
9 months deemed occupation and PRR
Hi Luca LOMBARDI,
Yes, Private Residence Relief is available against the sale of overseas property that was you main residence for a period of time.
You can add a further 9 months to the period of main residence, when calculating your capital gains liability.
The rules apply to foreign property in the same was as UK property.
Please have a look at for more information:
Private Residence Relief (Self Assessment helpsheet HS283)
Thank you.
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RE: Overseas Trust - do I need to file?
Hi Emma Hollis,
August 2023, falls into the UK tax year 2023/2024.
Yes, tax returns are required for every year in which you were in receipt of foreign income.
Thank you.
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RE;UK passport holder applying for remote UK roles from Japan
Hi sedgey,
If you are a non UK resident, who commences employment from a UK employer, they would set you up on their payroll system as normal and send the 'FPS' information as normal.
They would deduct tax from your income as normal.
You would in turn, submit the online form P85 once you have commenced the employment; to confirm that you are resident outside of the UK, but employed by a UK employer.
HMRC can then send the correct tax code to your UK employer instructing them to stop deducting tax and refund any tax already you have already paid, back to you.
You would declare this income in Japan as foreign employment income.
If you will be working for a UK client as self employed individual, they would pay you gross, per your invoices and this is declared gross in Japan as foreign self employment income.
You would not be subject to UK national insurance, although you can voluntarily pay towards a state pension.
Apply to pay voluntary National Insurance contributions when abroad (CF83)
Thank you. -
RE:Price for a distribution of restricted share units (RSUs)
Hi StockOptions821485a,
Restricted Stock Units, are a way of employers providing incentives to employees over the long term.
As the RSU is from your employer, the income when it vests, should be shown in the employment section if it is included in your P60.
You would then claim a credit for the tax, in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it's not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60'.
If you do not sell the shares immediately on vesting, then you could have a capital gains tax liability, where they are sold for more than the acquisition cost.
ERSM20193 advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received.
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents.
Thank you.