HMRC Admin 25 Response

Hi Na Shafeeqa,
If you are unable to do this online then please contact us for assistance.
Income Tax: general enquiries
Thank you. 

 

Hi DaveWy,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.

 

Hi Brian Courtney,
As you did not move to the UK until the end of March 2023, under the 'split year' rules you would only have to declare (in your 2023 return) any income received between the date you arrived and the 5 April 2023.
When completing your Self Assessment Tax returns in the UK, both you and your wife can claim any Foreign Tax Credit Relief due in(respect of any US tax already paid) in the Foreign pages (SA106).
As regards your question about Self Assessment 'payments on account', you may find the following guidance helpful:
Understand your Self Assessment tax bill
Thank you. 
 

Hi 
swisstaxreclaim stillwaiting,
Given the excessively lengthy delay in getting your forms 86 stamped, I would suggest calling our helpline for a full update (as forum advisors are unable to access individual customer records or correspondence).
Dealing with HMRC
Thank you. 

Hi dibble81,
The proposed transfer of funds to your partner's bank account would have no income tax implications, but any interest or dividends generated could be taxable.  
Capital Gains Tax summary notes 
Thank you. 

 

Hi Danielle Janes,
You can only claim expenses that are wholly necessarily and exclusively incurred in the performance of your duties and as such the costs you refer to are not allowable.
Please see Expenses if you're self-employed: Overview - GOV.UK (www.gov.uk)
Expenses if you're self-employed
Thank you. 

 

Hi RaineC,
Where both Case 5 and Case 8 apply, the case that takes priority is the one with the earliest 'split year' date.
In your particular case, that would be Case 5, with the starting date of the UK year as 23 July 2022.
And yes, you would be required to complete a 2023 Self Assesment Tax return to declare the Foreign Interest arising between 23 July 2022 and 5 April 2023.  
RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply   
Tax on foreign income
Thank you. 
 

Hi Lachlan Horner,
There are no tax implications on any capital transferred but you will need to declare any interest or dividends that it generates.
 Please contact the Customs helpline on
0300 322 9434 regarding the transfer of assets.
Thank you. 

 

Hi KY Wong,
Please contact our Taxes helpline on 0300 200 3300 as we will require to access your tax record to update your name.
Thank you.


 

Hi rdab100,
If there is a Salary Sacrifce in place, the amount that goes through payroll is the amount after you have deducted the Salary Sacrifice and for employees any amount sacrificed should not take their gross pay below the NMW.
For directors there may be different rules on NMW - please see the following:
NMWM05140 - Entitlement to National Minimum Wage: directors and office holders
If you have any further queries on the NMW please call 03001231100.
Thank you.