HMRC Admin 25 Response

Hi pirateman,
.Care services can be exempted when a medic not is enrolled on a statutory medical register as long as they are supervised by a registered health professional.
Please see :

5. Exemption for care services performed by suppliers that are not enrolled on a statutory professional register
Supervision would be where:
The services are supervised by a registered health professionals  and the supervisor is professionally qualified to perform and supervise the service.
The service requires supervision by a registered health professional, and is provided predominantly to meet the medical needs of a client.
The supervisor has a direct relationship with the staff performing the service, and is contractually responsible for supervising their services.
A qualified supervisor is available for the whole time that the care service is provided.
No more than 2,000 hours per week of staff time are supervised by a single health professional.
A supervisor has a say in the level of care to be provided to the client, and will usually see the client prior to the commencement of the care service..
The supervisor must be able to demonstrate that they monitor the work of the unregistered staff.
If the supervision is provided remotely then each one of the above criteria would need to be met for the supply to be exempt from VAT.
Thank you. 

Hi Jakob Andreasen,
Only Income Tax paid in Germany on your employment income, can be claimed as a Foreign Tax Credit.
You cannot claim for any of the others mentioned, as they are not Income Taxes and not covered by the double taxation agreement.
Thank you. 
 

Hi Lisa Gray,
Please have a look at the information here:
Claim tax relief for your job expenses
Please complete the claim checker.
If any expenses are allowable, you can claim them online.
Thank you. 

Hi Malgorzata Rudnicka,
You must have a National Insurance number before you can register for Self Assessment.
To apply for a National Insurance number phone Jobcentre Plus on:
0800 141 2075.
You may be asked to go to an interview to confirm your identity.
If you cannot register online, register for Self Assessment and Class 2 National Insurance by filling in the form online.
Please print and post it to HMRC.
This link will take you to the form to be completed:
Register if you’re a Self Employed sole trader
There is also more information here:
Set up as a sole trader
Thank you. 

Hi schangh,
As your residence/domicile status is for you to determine, you will need to refer to on how to complete the residene page SA109:
Residence, remittance basis etc notes
Thank you. 
 

Hi Phillip Homer,
The deemed date of payment depends on the method used to make the contribution.
Plesae see guidance here:
PTM041000 - Contributions: essential principles
Thank you. 

Hi Tom Richards,
You will need to speak to you ISA provider for this.
Thank you. 

Hi AadilH,
You would need to provide evidence that this has happened and submit a claim to HMRC for review.
Thank you. 

Hi RCHMRCForum,
Please refer to:
Work out your reduced (tapered) annual allowance.
If this doesn't help, you will need to contact a fiancial adviser.
Thank you. 
 

Hi Dmytro,
You should declare the foreign self employment income on SA103, in pounds sterling.
So the Self Assessment can include the profits into the tax calculation.
You also complete SA106 (foreign) to declare the tax deducted in Ukraine, so that you can claim a Foreign Tax Credit of up to 100% of the foreign tax deducted.
 The guidance notes (SA106) advise "If you’re claiming Foreign Tax Credit Relief on income included elsewhere in your tax return, fill in the columns below and say in the ‘Any other information’ box (on page TR 7) where on your tax return this income is included.
The country or territory  codes are shown in the ‘Foreign notes’.
Make sure that the foreign tax being claimed is the ‘minimum’ due under the laws of the foreign country after all deductions, exemptions, reliefs and allowances have been claimed".
Foreign notes
National insurance is payable on the foreign profits of the trade, as the profits are taxable in the UK.
Thank you.