HMRC Admin 25 Response

Hi mickael28,
We cannot comment on scenarios, only provide general information / guidance in this forum.
Please have a look at the guidance at CG78335
Foreign currency:
CG78335 - Foreign currency: foreign currency loans
Thank you. 
 

Hi A N,
You are correct that you can carry forward any unused annual allowance so that you may reduce/negate any pension tax charge that may be due.
You cannot carry forward unused relevant earnings. tax relief on pension contributions is limited to the amount of your salary for the year and if you exceed this, there is no benefit to making a higher contribtion.
Contributions themselves also cannot be carried back to ealier years in order to maximise the relief due on the payment.
The links given in the previous replies confirm this.
Thank you. 

 

Hi Jon Carter,
A pension lump sum is an amount of money that you can take from your pension in one go.
Article 17(2) of the UK / Austria tax treaty
UK/Austria Double Taxation Agreement
Advises that lump sum payments made from a UK pension, to a resident in Austria, will only be taxable in the UK.  
Thank you. 

 

Hi taxnewer,
HMRC cannot comment on hypothetical scenarios and you will need to contact us direct if you wish a definitive answer.
Self Assessment: general enquiries
Thank you.

Hi Francesco Cosentino,
 If both the entitlement to the income and the property are in unequal shares, a form 17 election can be made to allow profits or losses to be split according to their actual share of ownership.
You’ll also need to provide evidence that your beneficial interests in the property are unequal, for example a declaration or deed.
Further information is available here:
Declare beneficial interests in joint property and income.
You will need to send the form 17 and evidence to HMRC to note.
You will be required to submit a further declaration with evidence should you decide to change your beneficial interests.
Thank you. 
 

Hi X0unicorn0X,
 The first option to which you refer is not appropriate to this forum as it involves Capital Gains Tax.
You can obtain more information from our Self Assessment helpline by calling 0300 200 3310.
The legal and beneficial ownership of property may be separated by a valid declaration of trust.
Further information is available here:
TSEM9150 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - separation
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation
If your income is to be split in the way you describe, you would declare the income on the basis that you outline. 
Thank you. 

Hi germanchan,
If you contact HMRC we can review to cancel and reissue the cheque if not received:
Income Tax: general enquiries 
Thank you. 

Hi Nirlipta Panda,
If your Self Assessment is linked to your original government gateway ID then you will need to contact our online helpdesk for assistance in how to access if unable to self serve lost user ID online:
Technical support with HMRC online services 
Thank you. 
 

Hi musickitty83 Kostogianni,
While you can view and print SA302s from up to 4 years ago via your Personal Tax Account, older calculations need to be requested in writing. Write to us at Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.
Thank you. 

Hi musickitty83 Kostogianni,
We should be able to provide written documentary confirmation of your UTR and when it was issued.
Contact us by webchat or phone here:
Self Assessment: general enquiries
Thank you.