HMRC Admin 25 Response

Hi Mohamed,
Please refer to:
Tax on foreign income
Thank you. 

 

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. 

 

Hi Dicky Wong,
Yes, as you also need to include this income along with your foreign income received.
Thank you. 

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. 

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. 
 

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. 

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. 

Hi Elizabeth Lindsay,
Thank you for your questions.
Information on pre letting expenditure can be found at:
PIM2500 - Beginning and end of a rental business: contents
And information on the type of expense you can claim is covered at:
PIM1900 - Deductions: Contents
Thank you. 

Hi Alanok,
Please refer to:
Individual Savings Accounts (ISAs)
Thank you. 

 

Hi littletiger,
You cannot claim these on this years return.
You will need to contact us and ask for an amendment.
Self Assessment: general enquiries
Thank you.