HMRC Admin 25 Response

Hi AMTAX,
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding any inheritance tax implications.
Inheritance Tax: general enquiries
You may also want to review the guidance here:
How Inheritance Tax works: thresholds, rules and allowances
Thank you. 

 

Hi Spencer Lewis,
If you are non resident and you are in receipt of UK dividend and savings income, your total tax liability is calculated using disregared income. Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

Hi joe,
If a friend or family member or anyone else for that matter, gifts you cash, whether they are resident in the UK or not, that gift is not taxable in the UK.
 If that gift then generates interest or dividends in the tax year it is given, then the interest and dividends may result in tax being payable on the dividends or interest.
Gift that are not cash in nature, such as shares, jewellery, paintings, antiques, coins and stamps or sets of things, just to name a few, will be subject to Capital Gains Tax if the recipient disposes of them.
If the giver is resident in the UK, they also would be liable to Capital Gains Tax on their disposal of the gift.
Capital Gains Tax on personal possessions
Thank you. 

Hi Friendly_Resist824,
Perhaps yes, perhaps no.
You would need to look at your residence status in the tax year that you arrive in the United Kingdom.
Depending on the outcome of the residence tests, you may need to declare your overseas income and claim a foreign tax credit against any foreign tax paid.
Split year treatment may apply, in which you would only declare your UK and worldwide income from the date your arrived in the UK.
Guidance on the statutory residence tests can be found here:
RDR3 Statutory Residence Test
Tax on foreign income
Thank you. 

Hi HY Shing,
As part of the paper SA100 tax return, you would submit SA109 along with any other supplemenatary pages that are appropriate, at the same time. Self Assessment tax return forms
The HMRC online version of the tax return, does not include the residence section.
For this reason, you can only send a tax return online, when you buy a commercial tax return and you have a government gateway user ID and password.
Please note that the whole tax return must be submitted in the same format ie paper or online.
A list of commercial tax return suppliers can be found here:
Self Assessment commercial software suppliers
Thank you. 

Hi TN,
Box 19 can only be found on SA108.
Capital Gains Tax summary
If you are completing your tax return online, then numbering is different.
You will need to select yes to choose the type of asset that resulted in the loss and save and continue.
One of the questions will be losses in the year.
Thank you. 

Hi Je77 Jones,
Article 18 of the UK / Hong Kong double taxation agreement, advises that pensions arising in Hong Kong and paid to a resident in the UK, will only be taxable in Hong Kong.
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
In the interest of full disclosure, you could declare this pension as additional information in box 19 of SA100, so that it is not included in any calculations.
Thank you. 

 

Hi Sue Nicola,
For the Higher Income Child Benefit Charge if the lump sum is non taxable then not included for the adjusted net income.
This would also be the case for tax free child care as long as the payment is non taxable. 
Thank you. 

 

Hi Romeo-Delta,
It depends what was in your code to increase to 1370L.
If for example it was employer expenses you would declare these expenses on the employment page.
You would need to check your tax code and if the adjustment was correct for 2022/23 then declare this on your tax return.
If you need more help then you will need to contact HMRC direct.
Self Assessment: general enquiries
Thank you. 
 

Hi userbg05,
On the Self Assessment you will receive the personal allowance of £12570 and then for example if your tax code was lower due to a employer benefit you would report the benefit details on the tax return.
The S903L would be due to a dedcution in your code so if you check the deduction and declare this on the Self Assessment. 
Thank you.