HMRC Admin 25 Response

Hi Teresa2243,
SAIM1170 advises if you are not resident in the UK, then UK bank interest and dividends interest are considered 'disregarded income' and is treated differently. 
SAIM1170 - Savings and investment income: non-residents
The helpsheet HS300 explains this in some more detail.
HS300 Non-residents and investment income (2023)
Thank you 

Hi Chris Mason,
A gain only arises when you dispose of an asset.
If your ex-partner was to transfer their share of the property to you then they will require to check if they have any gain to declare.
If they have lived in the property for the full time they have owned it and It is their only home then any gain would be covered by private residence relief.
If you sell the property in future and you have continued to live in the property as your only home for the full period of ownership, then your gain will also be covered by private residence relief.
Private Residence Relief (Self Assessment helpsheet HS283)
Thank you. 
 

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, 

 

Hi Alan Watson,
Please contact the National Minimum Wage Helpline on 03001231100.
Thank you. 


 

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.

 
 

Hi Zoey Chen,
You will need to contact the Online Services Helpdesk for help regarding this:
Technical support with HMRC online services
Thank you. 

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.                                                                       

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.        
 

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. 

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.