HMRC Admin 25
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RE: Self Assessment and split year treatment for 2020-2021
Hi ST22,
You will need to register for a Self Assessment tax return.
Once you receive your Unique Taxpayer Reference number, you can download and print off, SA100 (2021) and SA109 (2021) (split year treatment is claimed on this form) and any other supplementary pages that are appropriate to your circumstances.
From here:
Tax return for Self Assessment
Late filing penalties will be applied when we receive your tax return.
You can appeal them by completing the appeal form here:
Self Assessment: appeal against penalties for late filing and late payment
The address to send them to is:
H M Revenue and Customs Self Assessment BX9 1AS.
Thank you.
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RE: One-off taxable income in the UK after having left the country
Hi krisz Stichler,
You can complete the P85 for this year now.
Thank you.
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RE: Pension fund Drawdown & tax code
Hi JOHN LLOYD,
If you please contact our helpline we can reissue the tax code:
Income Tax: general enquiries
Thank you.
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RE: Beneficiary to sipp pension query
Hi Frances Betts,
If you click 'Ask HMRC online' and ask to speak with an adviser, you will be directed to SA webchat and we will check if a return is required and advise where to enter the details on the return if it is:
Self Assessment: general enquiries
Thank you.
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RE:Past P60
Hi steve.A.F fulleylove,
You can get the information by making a Subject Access Request:
Make a subject access request to HMRC
Thank you. -
RE: Business Tax Question
Hi WN,
Please find attached HMRC guidance in relation to international tax matters:
HMRC internal manual International Manual
HMRC is unable to provide tax planning advice and I would suggest you speak with an accountant regarding your query.
Thank you.
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RE: Personal Tax query - 1998/2007
Hi Ariane Vasconcelos,
If you reach State Pension Age after April 2016, you need a minimum of 10yrs to qualify for UK Basic State Pension.
You can check your State Pension forecast at Check your State Pension forecast:
Check your State Pension forecast
As you have been living and working abroad, I would also advise you read leaflet NI38 which explains about the opportunity to pay UK Voluntary National Insurance Contributions whilst you are now living and working in Portugal:
Social Security abroad: NI38
You will not be entitled to a refund of UK NI if it was correctly paid.
Thank you.
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RE: GAE visa - NI deductions
Hi valerie.ha,
The Government Authorised Exchange Scheme (GAE) visa allows you to work temporarily in UK.
Anyone working in UK will be subject to UK legislation on National Insurance.
Your employer will include you on their payroll and make deductions for UK NI if applicable.
The weekly lower earnings limit at which you will pay NI for the current year is £123 per week and £533 for monthly.
Any earnings over these amounts will attract NI deductions.
If you think your Employer has deducted incorrectly, you should contact your Employer.
HMRC cannot make refunds of Class1 NI in the current year.
Thank you. -
RE: NI contribution when working abroad
Hi walun,
Without looking at your personal records, We are unable to confirm if you need to pay UK National Insurance contributions.
Direct Payment of National Insurance is subject to having full details of that individuals circumstances.
Therefore you will have to put your enquiry in writing, formally requesting a liability decision to whether you are exempt from paying UK NI.
You must provide all copies of certificates issued from the Hong Kong authorities advising that you are still insured with them.
Provide full employment information including exact dates you are working in Hong Kong.
The address to write to is:
HMRC
PT Operations
International Caseworker
BX9 1AN
You may also find this link useful:
National Insurance if you work abroad
Thank you
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RE:Tax filing on remittance basis
Hi Helena Tse,
You will need to complete a Self Assessment Tax return (SA100), in order to claim the 'remittance basis'.
You will also need to complte SA109, boxes 28 to 40, to declare the unremitted income.
Any unremitted income from a previous year, that is remitted to the UK in a later year, will be subject to tax in that later year.
Individuals can decide on a year by year basis whether to use the remittance basis. If they choose not to use the remittance basis the arising basis will apply.
Foreign income and gains are remitted to the UK if:
- they are brought to, or received in or used in the UK refer to:
RDRM33100 - Remittance Basis: Identifying Remittances: Conditions A and B: Contents
- a service is provided in the UK which is paid for overseas using foreign income or gains (refer to RDRM33100)
- they are used overseas in respect of a relevant debt in the UK.
In simple terms a relevant debt is a debt that relates to property brought to or used in the UK, or a service provided in the UK refer to:
RDRM33160 - Remittance Basis: Identifying Remittances: Conditions A and B: Condition B - relevant debt
Guidance on the remittance basis can be found at section of :
Residence, domicile and the remittance basis: RDR1
Thank you.