HMRC Admin 25 Response

Hi dbphillips,
You would need to confirm your residence position for the tax year 2022 to 2023 and 2023 to 2024.
The residency tool will help you determine your tax residence.
Tax on foreign income
If you are tax resident for the full tax year, then you need to declare your German employmnet income and tax deducted.
You can claim a foreign tax credit of up to 100% of the foreign tax paid.
If you are not resident for the whole tax year, you only need to declare your UK earnings from the start of the tax year.
In either case, you will need to complete a Self Assessment tax return, to declare that you are not resident, or split year treatment.
Guidance on split year treatment and statutory residence tests, can be found at:
RDR3 Statutory Residence Test
Thank you. 

Hi Doylesj71,
Please contact our National Insurance Helpline on 0300 200 3500 as it appears that you may need to pay Class 2 National Insurance Contributions (NIC) for your period of self-employment.
It is the payment of Class2 not Class4 NIC that provides you with entiltlement to State Benefit, including ESA. 
The Helpline will check your National Insurance account and be able to give you the amount you need to pay and how you can pay it.
Thank you. 

Hi Yoko,
You will need to declare your income from property in a tax return for 23/24.
This will be after 5 April 2024.
Your exisiting Unique Taxapayer Reference number (UTR) should continue to be used, as this is your Self Assessment reference number and Self Assessment is used to declare world-wide income.
Thank you. 

Hi David Harvey,
No, you can only claim the expense in the tax year in which it arises.
You would need to amend the tax return in question to include the expense of replacement doors.
If you submitted your tax return online, you will be able to log into the tax return and amend it from within your personal tax account.
If you submitted a paper tax return, you would either post an amended SA105 or a letter advising which boxes to amend and the amount.
Thank you. 

Hi njc23,
The double taxation agreements allows nationals and residents of the Republic of Korea, to claim personal allowances in the UK, while resident in South Korea.
If your wife was born in the Republic of Korea or in the UK, then she is entitled to claim personal allowanced in the UK, while resident in the Republic of Korea.
The only way for your wife to claim personal allowances, while resident in Republic of Korea, is to complete a Self Assessment tax return, to declare her UK income and that she is not UK resident and claim personal allowances.
Thank you. 

Hi s991223,
There is no requirement to report losses to HMRC.
But should you wish to, you must delcare the loss either via a Self Asessment tax return or in writing and inlcude supporting calculations.
You have 4 years in which to declare the loss.
Declaring the loss allows the to be carried forward and set against any future capital gains liability.
The address to write to is H.M. Revenue and Customs Self Assessment BX9 1AS.
Thank you. 
 

Hi Balakrishnan Bhaskaran,
Please have a look at to help identify the scheme that you are participating in, as they offer different tax advantages.
Tax and Employee Share Schemes
Thank you. 

Hi sb3502,
The pension provider submits a claim to HMRC for 20% of the payment you made into your pension and you claim a further 20% through your tax return.
This give your the full amount of tax relief.
Thank you. 
 

Hi Rakan,
Yes, your total UK and foreign dividends exceed £2000.00, so you need to complete a tax return (SA100).
You will need to declare the overseas dividends in the foreign section of the tax return (SA106) and submit in full, either online or on paper.
File your Self Assessment tax return online
Thank you. 

Hi robert lea-kime,
Have a look at the guidance on crypto assets at :
Check if you need to pay tax when you receive cryptoassets
And:
Cryptoassets
They tell you what records to keep and how to declare.
Thank you.