HMRC Admin 25 Response

Hi GEvans,
You can only reduce the payments on account to nil if there will be no liability for the following tax year.
You would need to estimate the liabilty and if less than the payments on account they can be adjusted accordingly.
If reduced too much then once the tax return is received the payments on account would be amended based on the balance calculated and as the original payment dates apply interest would then be charged. 
Thank you. 

Hi Gloria Leung,
Annual payments are taxable.
To be considered an annual payment, the sum must possess the 4 characteristics at SAIM8020.
Cashback payments and switching incentives are not taxable.
Thank you. 

Hi A Ahmad,
Please refer to guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. 
 

Hi Maxtv76,
Please change your Self Assessment tax return to show that you do not have a student loan to update your tax record. 
Thank you. 
 

Hi andyartstudio,
To qualify for the UK State Pension, you need a minimum of 10 qualifying years to receive the lower amount.
The tax year you reach state pensionable age does not qualify to the ten years.
If you have been unable to attain the 10 years due to your circumstances, please contact the International Pension Centre at the Department of work and pensions to enquire about any potential reciprocal agreements your previous UK residency involves.
International Pension Centre
Thank you. 

Hi Michelle Ventura,
The address for HMRC: 
NIC&EO
HMRC
BX9 1AN
Please include your National Insurance number, name, address and all relevant details of the query.
You can also web chat to an advisor through a Personal tax account as another option to the telephone helpline.
Personal tax account: sign in or set up
Thank you.



 

Hi Karen, 
The dividend would be declared under foreign income and you cannot set the loss against this.
There is no requirement for the SA108.
Thank you. 

 

Hi DH88,
If the figure is higher than the Higher Income Child Benefit charge there must be another reason for the remaining balance.
We would need to review the calculations to find out the reason.
You can contact HMRC here:
Self Assessment: general enquiries
Thank you. 

Hi Manuela Monacelli,
Please refer to:
https://www.gov.uk/tax-uk-income-live-abroad
Thank you. 

Hi Pui Yee Lee,
It will be the date you arrived in the UK. 
Thank you.