HMRC Admin 25 Response

Hi Jim Bow,
You need to submitt the DT Individual form to have the NT status applied to your UK income.
This can be backdated to the 22/23 tax year.
If you have not already submitted your return for the year, yes the HS304 should be included with the return.
You will still be able to claim personal allowances.
Further guidance is here:
Tax on your UK income if you live abroad
Thank you. 
 

Hi Ray Tomany,
The deadline for paying voluntary NICs has been extended until 5 April 2025.
If you are accepted to pay voluntary NICs at the class 2 rate you will be provided with how to pay when we write to you.
The 18 digit reference you refer to is for customers in the UK paying voluntary UK class 3 NICs.
Thank you. 
 

Hi Adrian Catalan,
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
Thank you. 

Hi Rachel,
You need to create a new account for Capital Gains Tax as its not linked to your Self Assessment.
You will need to register as an individual using the following guidance here: 
Report and pay your Capital Gains Tax
Thank you. 

Hi ofer borg,
Yes you can bring it with you, please refer to:
Remittance basis 2023 (HS264)
As you may need to class this as income in the UK.
Thank you. 

Hi John Clark,
Yes, you can claim the full business cost as a Annual Investment Allowance:
Guidance here: 
Claim capital allowances
Thank you. 



 

Hi Apostolos Zoumpos,
A certificate of residence will only apply if you have income from another country.
The letter of confirmation will be suffice if you have no foreign income and the foreign country should accept this.

Thank you. 
 

Hi Rob Fox,

Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

Hi Raj S,
Yes, You can carry forward any unused losses for CGT.
Only losses that occur in the same year must be utilised first before using any of the annual exempt amount.
If you then don't use all of the losses, these can then be carried into later years.
Thank you. 
 

Hi Sau Tam,
Much of the answer to your question,will depend on whether you are considered resident in the UK for the tax year or non-resident in the UK for the tax year.  
You will need to review the guidance at RDR1
Guidance note for residence, domicile and the remittance basis: RDR1 Updated 25 April 2023
Taking the tests at RDR3
RDR3: Statutory Residence Test (SRT) notes
Only then can you determine if split year treatment applies and if your Hong Kong income and gains are taxable in the UK.
Thank you