HMRC Admin 25 Response
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RE:NI credit
Hi s991223,
NI credits are only given when someone is receipt of a related benefit.
If you are not in receipt of any benefits from the Department for Work and Pensions you may be able to pay voluntary National Insurance.
Please call the Department for Work and Pensions for any benefits and call the National Insurance helpline to discuss if are permitted to pay voluntary NI if you are not working.
Department for work and pensions:
Department for Work & Pensions
Number - 0800 055 6688
Overseas - +44 (0) 0191 218 7652
Open - 8.00am to 6.00pm Monday to Friday 8.00am to 5.00pm Monday to Friday for overseas calls
National Insurance helpline:
National Insurance: general enquiries
Number - 0300 200 3500
Overseas - +44 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays.
Thank you.
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RE:Certificate of tax residence after leaving the UK
Hi 5.60562E+11,
You can reapply for the cetificate of residence but specify the dates it is required, the dates you were in fact in the UK.
Thank you. -
RE:Personal taxation
Hi Motimoti Bij,
Please refer to guidnace here:
Remittance basis 2023 (HS264) Updated 6 April 2023
Thank you. -
RE: Balance income on US bonds maturity
Hi terrywykwong,
Yes, it does.
Thank you. -
RE: Tax on German pension
Hi Gary C,
Your country of tax residence has the right to tax you on your worldwide income and the country that pays the income also hasthe right to tax income paid by them.
It is therefore up to you to notify the relavant tax authority if exemption applies under the terms of the double taxation treaty.
Until then, the income could be reasonably taxed in each country.
Thank you. -
RE: International Retirement Savings Plan
Hi Frank S,
If you are UK tax resident and domicile when the pension is withdrawn, you are liable on your worldwide income.
You would need to check the double taxation relief of the country in which the pension is being paid from to see if in fact it is tax free in the UK and doesnt need to be declared.
Please see guidance here:
Tax treaties.
As this forum is only for general advise, you may want to contact us direct on 0300 200 3310 for more specific details.
Thank you. -
RE: Training courses expenses
Hi natalie_wall,
You cannot deduct the cost of a training course as an employment expense if the course is for personal reasons, the cost is unreasonable, or you receive a lasting benefit from the course.
For example, you receive a lasting benefit when you take a course to get a credit towards a degree, diploma, professional qualification, or similar certificate.
If you feel that this does not apply to you, you will need to write in with evidence.
The 19/20 tax year is the earliest that can be considered.
Thank you. -
RE:CGT spousal allowance, non-domicile
Hi HonoraryCarioca Burnage,
Yes, as there is no gain when assets are gifted/transferred to a spouse at the time of transfer.
A gain would only arise if/when the asset was subsequently sold.
Thank you. -
RE:Personal Income Tax for UAE resident: Has both UK Employer Salary (PAYE) and Other UK Income
Hi Fuzz,
1. Yes. it would be appicable from the date you leave the UK.
2. No. HMRC will send a revised code to both you and your employer.
3. It will be operated on the next pay date after they receive it.
4. As the NT status would be applied on an emergancy basis, yes, you will need to wait until the end of the tax year for any additional refund from the date of leaving until the NT code is operated.
Thank you. -
RE: Private Residence Relief when living abroad
Hi James721,
No, you would just need to report this as rental income.
Thank you.