HMRC Admin 25 Response

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.

Hi Gary Hui,
On the basis of the information you have provided, and assuming that you do not meet any of the other Self Assessment criteria, you do not have to complete a Self Assessment Tax return.                    Check if you need to send a Self Assessment tax return
Thank you. 
 

Hi anni,
As a self-employed individual, you can claim allowable business expenses for training that helps you improve the skills and knowledge you use in your business (for example, refresher courses).
The training courses must be related to your business.
You cannot claim for training courses that help you start a new business or expand into new areas of business.  
Expenses if you're self-employed                                      
Thank you. 

Hi carolcmc,
The working arrangements of an individual who works for a UK company are entirely a matter for the employer/employee in question.
HMRC is solely concerned with ensuring that the correct amount of tax is paid.
If you do work remotely in Brazil for a short period of time, you are likely to remain tax resident in the UK and your employer would continue to deduct PAYE tax from your earnings.  
PAYE81645 - PAYE operation: international employments: issuing form P85
Thank you. 

Hi Borderman,
If you have written to the Central Agent Authorisation Team and it has been more than 4 weeks and you haven't received a reply, you will need to resend your request.
Central Agent Authorisation Team
Thank you


 

Hi Libby Benvenuto,
If you have not received a reply regarding your complaint you will need to contact our Income Tax helpline so that a referral can be sent regarding this.
Income Tax: general enquiries
Thank you, 
 

Hi gatfield1960 Atfield,
If you are self employed and your profit is above the Small Profit Threshold, you will need to pay Class 2 NICs regardless of your pension entitlement.
This liability continues until the week in which you reach State Pension Age.  
If your profits from self employment are above the Class 4 Lower threshold, you will also have to pay Class 4 NICs.
As this is an annual charge, this liability continues until the end of the tax year in which you reach State Pension Age.
With regard to the outstanding NICs you have in previous years – it is difficult for us to comment on these without being able to view your records.
 If these were payable on a voluntary basis (for example your profit from self employment was below the Small Profit Threshold in those years) then it would be correct for our advisor to suggest you check to see if it is beneficial to pay before making payment.
However if you were self employed in these earlier years and profits were above the small profit threshold then payment should be made.
Please accept our apologies for any incorrect advice you have been given by our helpline.
Thank you. 
 

Hi Employer Activation Code,
You will please need to contact our Online Services helpdesk on 0300 200 3600.
This will then complete all necessary checks.
Thank you. 

Hi Tunde Paal,
You would not need a certificate to ‘reactivate’ your social security in Hungary.
You may need to obtain further information from the Hungarian authorities, to confirm which certificate they are asking you to provide them with.
You can request a statement of National Insurance contributions paid in the UK:
Get a statement of your National Insurance contributions (CA3916)
But this will not confirm that your payments of National Insurance contributions in the UK have ceased.
I would suggest that you ask the Hungarian authorities to confirm which certificate they require.
Thank you. 

Hi Sooda Bondai,
No Income Tax is payable on gifts of money.
Thank you.