HMRC Admin 25 Response
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RE:Tax on foreign pension lump sum for UK resident
Hi D Mend,
Article XVIII advises that pensions and other similar remunerations of a resident in the UK, in consideration of past employment in Luxembourg, shall be taxable only in the UK.
Please see guidance here:
Luxembourg: tax treaties
Thank you. -
RE: Reimbursed expenses questions for tax return (professional fees and subscriptions)
Hi orgndy-slog-0k,
Yes it should be declared and if the subscription relates to your job and is on the HMRC approved list you can claim relif on this to offset.
You can check here:
List of approved professional organisations and learned societies (List 3)
Thank you. -
RE:Sufficient ties test
Hi dimmyuk,
You will need to declare the number of days in the UK on SA109.
You can include your working to account for the number of days, in the additional information box.
Thank you. -
RE:Benefits: P60
Hi orgndy-slog-0k,
Please select no.
Benefits payrolled have already been included in your gross pay for tax and National Insurance.
Thank you. -
RE:Split year treatment and seafaring
Hi OSmaje,
If split year treatment applies, you would only declare your UK income in your tax return.
If you are also claiming seafarers earnings deductions, you would need to navigate to page 3 of 3, when tailoring your return and tick yes to ""Do you want to claim other tax reliefs and deductions, for example, community investment tax relief, venture capital trust shares, maintenance / alimony payments?"".
Thank you.
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RE:Keeping Tax Coding Notices
Hi RichardD1,
HMRC can review the current tax year plus the previous four tax years.
We would advise to keep the codes for these tax years.
You can scan if you wish.
Thank you. -
RE: Self assessment
Hi edmund,
If you have registered for Self Assessment and received your UTR then you would need to enrol to activate your Self Assessment online.
You can activate this on your Personal Tax account by selecting the Self Assessment tab and enrolling to file online.
Once done an activation code will be issued to you by post.
Thank you.
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RE:UK Source Income for Non-Resident
Hi TaxquestioN1111,
As we may not be in posession of the full facts in this forum, we would only be able to say that it is unlikely.
For an answer to a detailed question of this nature, you would need to contact our Self Assesment helpline or seek professional advice.
Self Assessment tax returns
Thank you. -
RE:Wimbledon Debenture
Hi DJC,
You can find HMRC guidance on Loan relationships with reference to Debentures here:
CFM30150 - Loan relationships: a short guide: examples of loan relationships
If the information contained in this manual does not answer your questions, please write to Business, Tax and Customs, HMRC, BX9 1AX.
Thank you. -
RE:Missing certificate of residence
Hi ND_accounts,
Please contact Corporation Tax enquiries. in order to request a duplicate.
You will need to advise the company UTR and what type of certificate you require.
Corporation Tax: general enquiries
Thank you.