HMRC Admin 25

Hi Gary Husband,
You can pay yourself anytime in a tax period so between the 6th and the 5th it will then fall into that month,
The only time it becomes an issue is if you pay late or early and 2 payments fall within the same month.
Thank you. 

Hi Tracey Brennan,
To confirm, if the years in question are historic years where the rates are being held then any payment information and references would still be valid until April 2025.
Thank you. 
 

Hi Gary Mooney,
I am sorry that you feel you have not received the level of service you expected. 
In 2016 the new State Pension (nSP) was introduced, one of the main changes to the nSP was that the number of qualifying years increased 30 to 35.

Another was that the number of qualifying years needed may be higher than the 35 years if you have paid into a company pension, we refer to this as your contracted out period.  
You will have more than likely paid this if you have any P60 or payslips showing D rate of NICs being deducted.

If you have had a period of contracted NICs on your UK record then you may need more than 35 years to achieve the full UK State Pension entitlement.

When applying to pay voluntary NICs from abroad you would have been advised to check with the pension service part of the Department for Works and Pensions (DWP) that paying Voluntary NICs will increase the amount of UK State Pension you would receive.

If you have paid the extra NICs and want to know how much increase you will receive you may wish to check your online record at www.goiv.uk or by contacting DWP by the following methods:

Under UK state pension age

Telephone +44 (0) 191 218 7777

They are open 8.00am to 6.00pm Monday to Friday, closed bank holidays and weekends

Or in writing:

International Pension Centre
The Pension Service
11 Mail Handling Service A
Wolverhampton
WV98 1LW

Over UK state pension age
Telephone
+44 191 218 3600
Opening times 8:00am to 6:00pm, Monday to Friday

Or in writing
The Pension Service 9
Mail Handling Site A
Wolverhampton
WV98 1LW

You can request a refund of the payments
If you believe the information we hold is incorrect

you must do this in writing at:

HMRC 
PT Operations
International Caseworker ROW
BX9 1AN

When we confirm the number of years you have we are always a tax year behind so this could be the reason why you were quoted 36 years and not 37.

The 2022-2023 tax year will not show on statements or on online records until after the 5 April 2024.
Thank you. 



 

Hi Graham Helliar,
Thank you for your question.
To confirm it would be acceptable to include this amount under professional fees.
Thank you. 
 

Hi Jeremy N,
Thank you for your question.
Where someone's income from proerty is less than £150,000 pa the cash basis is the default basis for reporting profits or losses.  
Under the cash basis, income is chargeable when it is received and expenses allowable when they are occurred.  
In your case, therefore, you would have to include all of the income received during 2022-23 on your tax return for that year but you could only claim the proportion of interest paid on the mortgage from the date the letting began up to 5 April 2023.  
Any interest paid between 6 April 2023 to Septemer 2023 could only be claimed against income received during 2023-24. 
Thank you. 

Hi Martin Richardson,
Thank you for your question.  
You are correct that a Form 17 wouldn't be appropriate in this case, however, you should notify HMRC of the change in the ownership.
It would be sufficent for you to send a copy of the revised deed as evidence that the declaration made on the original Form 17 no longer applies.
I'd suggest that you mention in your covering letter that completion of a Form 17 isn't appropriate as the declaration originally made on Form 17 no onger applies and you are reverting to the basic 50/50 split.
Thank you

 

Hi lrnbi,
They should be kept entirely separate.
If this is happening please contact our helpline as we will need to issue new tax codes
Income Tax: general enquiries
Thank you. 
 

Hi Joey Zhou,
RDRM34240 - Remittance basis: sales of exempt property (ITA07/s809YA) can be found here:
RDRM34240 - Remittance basis: sales of exempt property (ITA07/s809YA)
Thank you. 

 

Hi Alps92,
Please have a look at the dual residency helpsheet HS302:
Dual residents 2023 (HS302)
Corporation Tax for a limited company is not something we can help with in this forum, as we only cover personal tax.
Please have a look at RDR3 for information on split year treatment:
RDR3 Statutory Residence Test
You will need to apply the the statutory residence test to determine if split year treatment is applicable.
Thank you. 

 

Hi Claire Finney,
You will be taxed extra in the month that the bonus is paid as the PAYE system thinks this will be your monthly pay for the rest of the year.
When you are paid in July and back to your normal monthy wage you will not be charged higher rate tax and will get a tax rebate in your pay by way of paying less tax that month.
Thank you,