HMRC Admin 25
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RE:Studentship for PhD
Hi Elizaveta_Ivanova,
Please see:
EIM06265 - Employment income: scholarship income: miscellaneous awards: awards made by Government departments or Government sponsored bodies
If this does not assist you, can you please provide more information regarding your PhD eg Do you receive a stipend etc.
Thank you,
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RE: NMW for Directors of Multiple Ltds
Hi Alan Watson,
Please contact the National Minimum Wage Helpline on 03001231100.
Thank you.
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PAYE Scheme no employees but benefit in kind provided
Hi Lee Muter,The employer will indeed be required to set up a PAYE Scheme and send an EPS "period of no payments to employees" to advise no payments to employees in a specific period.
This can be done in advance via payroll software and also in retrospect.
If any penalties are raised an appeal can be submitted explaining the reasons for late submission.
HMRC will assess each case.
Thank you.
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RE: Email contact with HMRC
Hi Zoey Chen,
You will need to contact the Online Services Helpdesk for help regarding this:
Technical support with HMRC online services
Thank you. -
RE: Private pension tax contribution and relief
Hi sunhk2011,
1. When a pension provider agrees to pay an individual's annual allowance charge liability, no penalty or charge is incurred:
PTM056200 - Annual allowance: tax charge: telling HMRC
2. If you do not pay Income Tax, you still automatically get tax relief at 20% on the first £2,880 you pay into a pension each tax year (6 April to 5 April) if both of the following apply to you
(a) you do not pay Income Tax, for example because you’re on a low income
(b) your pension provider claims tax relief for you at a rate of 20% (relief at source). Paying NIC does not count as paying income tax.
3. Yes, that is correct:
Tax on your private pension contributions
Thank you. -
RE: HMRC cheque for tax refund
Hi BRYAN MABON,
If the refund was a Income Tax rather than Self Assessment, and if we have issued a cheque we will only be able to issue the repayment again by cheque.
You will need to contact the Income Tax helpline again:
Income Tax: general enquiries
Thank you, -
RE: inheritance and its potential tax implications
Hi Amir Ali,
1. You may wish to call our Inheritance Tax helpline re: any possible UK Inheritance Tax implications :
Inheritance Tax: general enquiries
2. As regards the sale of the inherited properties, as a UK resident you are potentially liable to Capital Gains Tax.
Please refer to the following guidance:
Tax when you sell property
3. There are no Income Tax implications re: the transfer of funds from Iran to the UK, and you are not required to provide HMRC with any supporting documentation.
Thank you.
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RE: Self Assessment - SA100
Hi Wen-UK,
Please note you should contact our International Caseworker’s helpline on 0300 200 3500 regarding your National Insurance query.
With regard to the Hong Kong Mandatory Provident Fund you do not need to include this in your Self Assessment Tax return.
Thank you. -
RE:Do I have to declare gifted money within UK and does it incur tax for the receiver?
Hi Tim Cindersy,
There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found her:
Tax on savings interest
Tax on dividends
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:
How Inheritance Tax works: thresholds, rules and allowances
You may also want to review the guidance here:
Inheritance Tax
Thank you. -
RE: Tax treatment of death benefits under UK SIPP with overseas beneficiary
Hi J151,
Per the UK/Canada Double Taxation convention, the term “pension” includes any payment (including death benefits) under a superannuation, pension or retirement plan.
So yes, Article 17 does apply to the UK SIPP your question refers to.
Per Article 17, periodic pension payments arising in the UK and paid to a resident of Canada are taxable only in Canada.
Mrs A can claim relief from UK tax by completing form DT- Individual.
SYNTHESISED TEXT OF THE MLI AND THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
Thank you.