HMRC Admin 25 Response

Hi ella gilman,
If you received notification that Student Loan repayments are due then you would need to answer "Yes" and if your income is below the treshold to start paying back the loan no charge will be calcuated. 
Thank you. 

Hi N.L. So,
If you contacted HMRC then a referral would have been sent to review your registration submission.
From the referral the UTR is normally allocated in approximately 2 weeks.
The SA109 cannot be filed online using HMRC software.
You would need to use 3rd party commercial software or submit a paper tax return:
Self Assessment commercial software suppliers
When the notice to file your 2022/23 Self Assessment is issued you will be given 3 months and a week to file the tax return before late filing penalties are charged. 
Thank you. 

Hi charlotte Cox,
The tax code sent to the employer would be sent online and is normally received within 2-3 working days.
If not yet changed I would check with your employer to confirm if received before contacting HMRC.
If you need to contact HMRC:
Income Tax: general enquiries
Thank you. 
 

Hi Pui Yee Lee,
If interest was paid in May 2022 that would be declared on the 2022/23 Self Assessment tax return. 
Thank you. 
 

Hi robert lea-kime,
You can only gift to your spouse after you have declared the income in your tax return.
That gift would not be subject to income tax or Capital Gains Tax.
Thank you. 
 

Hi carasen Hristov,
Under Article 17 paragraph 2, the state pension is only taxable in Bulgaria.
You would note in the additional information section of the return that you have this income but it is exempt under the above article.
Thank you. 

Hi John Lau,
No, you can elect to use the remittance basis in any tax year that you want, and the arising basis would be default in any other tax year.
Have a look  here:
Residence, domicile and the remittance basis: RDR1
For some guidance on using the remittance basis.
Thank you. 
 

Hi robert lea-kime,
You can choose any one of the 3 that fall within the tax year you are looking at or your bank conversion rate if that is more beneficial to you.
Thank you. 
 

Hi Simon Templat,
If you exceed the income threshold of £100000.00, then you meet the criteria for completing a Self Assessment tax return.
The tax free sum, should not be included in calculating your income.
Have a look at the guidance on calculating your adjusted net income.
Personal Allowances: adjusted net income
Thank you. 

Hi R B,
Article 4, as is is based on your residence not the source of the income.
Thank you.