HMRC Admin 25 Response

Hi J S,
As explained in PIM1115,  a lump sum payment for an easement in perpetuity from a utility company is regarded as a capital receipt (and accordingly is not chargeable as trading income) but CGT may arise (CG12955 refers).  
PIM1115 - Income excluded from UK property business: wayleaves: CT 
CG12955 - Capital sums derived from assets: s22(1)(d) TCGA92: use or exploitation of assets
Thank you. 

 

Hi CORINNE SIMMOND.
Unfortunately we cannot check your payment status via this Forum.
We usually advise customers to allow up to 8 weeks for payments to be allocated and showing on your Personal Tax Account. 
When your payment is allocated there should be notification sent electronically to DWP.
We would advise that you speak to our NI Enquiry Helpline on 0300 200 3500 Monday to Friday 8am – 6pm to check on the allocation of your payment.
If we haven’t allocated it yet, we may be able to do so over telephone to speed things up?
Thank you. 


 

Hi jedd Wong,
From a HMRC tax perspective, it does not matter which passport was used to leave the UK.  
You would need to review the residence: 
Guidance note for residence, domicile and the remittance basis: RDR1 Updated 25 April 2023
And undertake the tests at RDR3, to determine your residence status.
RDR3 Statutory Residence Test.  
You may find that you will need to complete a Self Assessment Tax return
If you need to register for Self Assessment, you can do this here: 
Register for Self Assessment
Thank you. 
 

Hi Alke P,
Yes you can, please see:
Tax on foreign income
Thank you. 

Hi FIN YON,
1. Yes
2. The statement is normally issued approximately 6 weeks before any payment is due (it return is received late, this time limit may be lower)
3. Yes  
4. The late filing penalty is issued automatically if the return is received after the applicable due date  
5 Sorry, cannot be answered in full as your personal details would be required to check your record, you cannot provide these on the forum.
Thank you. 

Hi Rob Oakley,
The amendment to the claim still falls within these timescales. you can still send in an amendment
If doing so, please reiterate the loss claim for 19/20 so that a charge is not then raised incorrectly for move the year of the SEIS claim.
Thank you. 

Hi SKL111,
You have one UTR.
When you complete your Self Asessment tax return  you just need to tailor your return at section 3 to show the different types of income that you receive.
Thank you, 

Hi Horseage,
The Marriage Allowance would not automatically be removed.
If tax is due on the amount HMRC will issue a tax calculation.
Please see:
Tax on savings interest

Hi Tomasz Ullman,
On the webchat, say that you what an adviser and you will be put through to speak to a person. 
Thank you. 

Hi KJH432 Jones,
Sorry, no. this will all be capital expenditure as it will have an impact on the value of your property. 
Any teaching equipment you buy to use wholly and exclusively for your business can be claimed as a business expense. 
Thank you.