HMRC Admin 25 Response

Hi CK Wong,
This will be 5 April to fall in with the tax year ending
Thank you. . 

Hi PatWong Wong,
If you want to apply for split year treatment then yes a tax return is required.
However, the pension from Hong Kong should not be included as this is not taxable here under the double taxation agreement.
Thank you. 

Hi Paul Weller,
Marriage Allowance can still be claimed by non residents.
If you are entitled to the Personal Allowance you can make a claim:
Marriage Allowance
You would only be declaring income that is taxable in the UK.
Regarding the online tool, you should be able to provide feedback at the bottom of the page and say that there is no option to indicate the individual is non resident.
Thank you. 

Hi Ian,
As per the Remittance basis 2022 (HS264)
Commonly foreign income and gains are ‘remitted to the UK’ if they (or something deriving from them) are:
Brought to, or received in, or used in the UK by you or another relevant person.
Brought to, or received in, or used in the UK for your benefit or that of another relevant person.
Used to pay for a service provided in the UK to you or another relevant person.
Used to pay for a service provided in the UK for your benefit or that of another relevant person.
Used outside of the UK for a relevant debt in the UK.                                                                                                                                                                                                                                                                                                                                                                                       
 If you therefore use the savings for any of the above, it is taxable income.

Thank you. 
 

Hi carlan14,
You will need to declare this as foreign income and claim the witholding tax as a Foreign Tax Credit:
Tax on foreign income
Thank you. 

Hi George Nichkov,
If applying for split year treatment, this must be done in the tax return by completing SA109.
Residence, remittance basis etc (Self Assessment SA109)
Thank you. 

Hi Gary Coombs,

Under:
EIM75700 - The taxation of pension income: social security pensions,
Subject to the following 2 exemptions, the taxable amount is the amount of pension accruing in the tax year.
This may be different from the amount actually paid in a tax year. 
Thank you. 

Hi MJ K,
Assuming you are paid monthly, then all your April salary falls into the new tax year 23/24 and is not apportioned.
Some people are paid weekly and as such may receive a paytment prior to 5 April the last day of the tax year for 22/23. 
Tax months also run from the 6 of the month to the following 5 of the month for example.
Tax month 01- 6 April - 5 May 
Tax month 02 - 6 May - 5 June. 
Thank you. 

Hi andy1,
It would come under Capital Gains Tax,  but if less then £12300 for 22/23 no charge would be due.
The limit is £6000 for capital gains 23/24.
Thank you. 
 

Hi George Nichkov,
1. Yes.
2. Yes she will need to register for Self Assessment and declare the income as self- employment.
She should show an end date on this section so that future returns are not issued.
Thank you.