HMRC Admin 25 Response
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RE: Email contact with HMRC
Hi Farah Partington,
If you are having issues with your employer you may need to consider contacting ACAS.
How Acas can help
Thank you. -
Driving Instructor Car and Capital Allowance
Hi Humphbabe,
'Yes' as this counts as a car under Plant and Machinery Allowances.
Please refer to:
CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’
and
https://www.gov.uk/capital-allowances
So can be claimed as annual investment allowancess its not a car.
Thank you. -
RE: Foreign Pensions - Double Tax Agreements
Hi Jon Carter,
To confirm you are correct.
Thank you. -
RE: Rental income transfer to my wife
Hi Pam3210,
Thank you for your question.
Based on the wording used in your question, I would assume that this would suffice when setting up the Bare Trust between yourself and your Husband.
Additional guidance on the wording to use is attached as following:
TSEM9520 - Ownership and income tax: express trusts - written declaration
When creating the Bare Trust, I would advise that a copy is not required to be sent into HMRC and can be created by yourself with a Solicitor not essential as long as the relevant information is supplied (i.e address, percentage transferred etc).
Thank you. -
RE: Transferring personal money to UK
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RE: Clarification on rules when receiving inheritance from abroad
Hi Mark,
You will not pay inheritance tax as they are not UK assets.
You will need to declare any income that is then generated from these assets and also if you sell the property, Capital Gains Tax may be due.
Thank you. -
RE: UK Tax on Australian Superannuation
Hi Trevor Caulfield,
The actual pension is taxable in the UK:
UK/ AUSTRALIA DOUBLE TAXATION CONVENTION
Thank you.
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RE: BNO
Hi Sandy,
No.
Under Article 17 of the double taxation treaty, the pension is only taxable in Hong Kong.
Thank you. -
RE: Overseas Remote employee for a UK based employer
Hi Detail Rec,
If an individual moves overseas on a long term basis and becomes tax resident in the overseas country, but continues to work remotely for a UK employer, it is likely that the other country will tax his employment income.
Employees who spend most of their time abroad over a period of a year or more may be able to obtain full UK tax relief on their earnings by completing form P85 and sending it to HMRC who will confirm the tax code to use
For more information on what is expected of employers and employees in this kind of situation, please refer to the following guidance:
Employees working abroad
Thank you. -
RE: Pension Lump Sum and Claiming Tax Refunds for Non-Residents
Hi Clarky55,
It depends on the actual amount of income received.
If the gross payment is over £100,000 you will need to complete a tax return and enclose HS304 with the return.
If under, you can use the DT individual claim form.
Thank you.