HMRC Admin 25 Response
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RE: Tax refund confusion
Hi Ioan Alexandru Puiu,
It should take at most 3 weeks to arrive.
You will need to contact our Income Tax Team here:
Income Tax: general enquiries
Thank you.
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RE Split year treatment and foreign income
Hi ACTS,
1. 17/08/22.
2. UK income from 01/09/22.
3. Yes.
4. No as the work was actually carried out in Hong Kong.
5. No and no need to enclose with the return.
Thank you. -
RE: Sole Trader - Expenses owed to the owner
Hi Zu Ko,
Pre-trading expenses are expenses that you incur before you start your business.
You can claim them as tax-deductible if they meet the following conditions:
The expenses were incurred within seven years of you starting to trade.
The expenses would have been tax-deductible if you had incurred them while you were trading
You treat them as if they were incurred on your first day of trading.
You have receipts and paperwork to support the claim. Further guidance is here:
Expenses if you're self-employed
Thank you. -
RE:Higher Income Child Benefit tax with Dividends
Hi Jason,
Although you receive an allowance of up to £2,000 for dividends its still counted as taxable income for the calculation.
Thank you.
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RE: VAT on sale of art to UK from an European country
Hi Ast,
If you are based overseas and you sell an item below a value of £135 to a private individual in the UK then you would need to register for VAT in the UK straight away as there would be no threshold to breach as a non esrablished trader.
Please see the guidance here:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
If you sell goods over a value of £135 then your requirement to register will depend on whether you are the importer of the goods.
If you are the importer of the goods then you will be making taxable supplies in the UK and so again you would need to register for VAT immediately.
However, if your customer is the importer of the goods then you will not be making a taxable supply in the UK and so there would be no requirement to register for VAT in the UK.
Please see the guidance here:
Who should register for VAT (VAT Notice 700/1)
Thank you. -
RE: Change category on the flat rate vat scheme
Hi Peter McCormack,
If you have been put on the incorrect trade sector then please reflect this in your records and inform us in writing to the following address:
BT VAT
HM Revenue and Customs
BX9 1WR
United Kingdom
Thank you. -
RE: Claiming Marriage Allowance when still considered UK tax resident but living mainly overseas?
Hi Paul Weller,
It should be shown as feedback or 'report a problem with this page'
Thank you. -
RE: Repayment of penalty amount after appeal upheld
Hi Remittub,
A repayment would usually be issued by BACS if we hold bank details for you. , otherwise it should be a cheque.
Thank you.
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Reclaim tax on payment after P45 but in next tax year
Hi Dhruv Chowdhary,
Yes any earnings from 06/04/2022 should be delcared on the 22-23 tax return.
Thank you. -
RE: Interests on savings from fixed-rate bonds on foreign account
Hi smil,
Interest from an overseas account, where tax has been deducted is shown on SA106 or in the foreign section of the online tax return.
This will allow you to claim up to 100% Foreign Tax Credit Relief (FTCR) for the overseas tax paid on the interest.
Self Assessment: Foreign (SA106)
Thank you.