HMRC Admin 25 Response
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RE:Claiming Remittance Basis for Non-UK domiciled resident
Hi KY Wong,
You will need to complete SA100 and SA109 and any other relevant supplementary pages.
Unremitted income and capital gains, should be declared in boxes 28 to 40 of SA109.
These can be found here:
Self Assessment tax return forms
Thank you. -
RE: US government bond
Hi Lisa,
You should complete the section 'Interest and other income from overseas savings', showing the 3 character country code and any tax deducted.
Foreign Tax year 6 April 2022 to 5 April 2023 (2022–23)
Foreign notes Tax year 6 April 2022 to 5 April 2023 (2022–23)
Thank you. -
RE:Interpretation of RSU Date Acquired for Same Day Sale GCT Matching Rule
Hi Gareth Williams,
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it's not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60'. ERSM20193 advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received.
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents
It is only if you retain the stock units after they vest that capital gains tax may be payable.
Thank you. -
RE: Tax Code Update
Hi Lynn Smith,
If you'd like to talk to an advisor about your tax code and are unable to do so via webchat, you can call our Income Tax department on 0300 200 3300.
Thank you. -
RE:Income Tax - Which Tax Year to attribute to?
Hi Wakkasali.381,
Work done in a particular tax year should be paid and taxed in that same tax year.
This ensures an employee the best use of the tax free allowances they are entitled to.
If you are an employer and have had trouble doing this, please contact our employer's helpline on 0300 200 3200.
Thank you. -
RE:updated personal tax account address change back by itself
Hi peter nicholson,
It could be that your current employer still has your old address.
If the address we hold reverts back to your old address every month, it's likely that your employer is incorrectly updating us every time they submit you pay and tax information for the month.
Ask your employer to update your address, or contact us again if they already hold the correct one.
Thank you. -
RE:Minus PAYE in final payslip
Hi lauren Bayes,
In this case, we would need to take a closer look at what your former employer has declared on your payslip to confirm if any repayment is due, or what this negative amount indicates.
Please contact us at:
Income Tax: general enquiries
We can review your recent payments.
Thank you. -
RE:Where to report saving interest
Hi doraemei,
If the savings interest is being paid by a bank or building society, they should inform us of this automatically.
So there's no need to report it to us or declare it in a different way, any tax due will be calculated when we have confirmation of the exact figure from your bank.
Thank you. -
RE:Transfer of investment mutual funds from my solo account to a joint account with my wife
Hi Alex Lam,
There are no UK tax implications arising from the transfer of an asset between spouses and civil partners.
If your wife then disposes of the funds, then she may be liable to Capital Gains Tax as you describe from HS281.
Thank you. -
RE:Solar panel installation in private household for Work from home usage
Hi ichigo179,
Thank you for your query.
HMRC cannot provide tax-planning advice.
You can find general guidance about energy saving for your home here:
Green Deal: energy saving for your home
There is also guidance on environmental taxes, reliefs, and schemes here:
Environmental taxes, reliefs and schemes for businesses
If you need to advice or additional information, you will need to contact a financial adviser, such as an accountant.
Thank you.