HMRC Admin 25
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RE:UTR for deceased
Hi Becks_M Dell,
You will still need to register for the UTR,
Register for Self Assessment if you are not self-employed
Thank you. -
RE: Re-registering for self assessment?
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RE:Not received a reply of Online Register for Self Assessment
Hi Kai Chau,
Please phone 0300 200 3310 to chase this up.
Thank you.
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Re:Personal Tax
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RE:Professional witness allowance
Hi ktym
It's not clear from the question, but I assume you are carrying on a profession based in the UK.
Obviously each individual case would need to be looked at based on the facts of that case, but in general, we would look at what quality the payment has in the hands of the recipient.
So if the payment for appearing as a professional witness has come to them by way of their profession then it's likely that this would be classed as a professional trading receipt.
If there were then any expenses incurred in carrying this out then they may be claimed to set off against the income received using the normal wholly and exclusively rules.
If it does not fall to be included as a trading receipt then the miscellaneous income provisions would likely apply, again allowing any expenses incurred wholly and exclusively.
BIM40051 - Receipts: general: whether trading income
This guidance covers receipts of the trade in a general sense.
Thank you.
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RE:Need to delcare employment status again even already setup with PAYE
Hi Dicky Wong,
Yes, as you also need to include this income along with your foreign income received.
Thank you. -
RE: Cannot retrieve UTR number
Hi Yin Fai Chan,
If your only foreign income is dividends under £300 then a tax return is not required.
If you have foreign interest, you need a tax return irrespective of the amount.
Thank you. -
RE:Tax return and bank interest
Hi Connie Wu,
As the payment relates to work carried out whilst you were in Hong Kong, under the terms of the double taxation treaty, then you do not need to declare this.
Foreign interest does need to be declared.
Thank you.
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RE: What forms of tax return do I need to submit?
Hi CC Lo,
As you cannot file online for the SA109, you can submit your return in paper format without the UTR as long as you have your National Insurance number on it.
Thank you. -
RE: Claiming Marriage Allowance when still considered UK tax resident but living mainly overseas?
Hi Paul Weller,
The section you are referring to is for the 10% extra from your spouse and whilst you need to declare your worldwide income, if this has already been excluded by way of a double taxation claim, then you would not be including this income.
Thank you.