HMRC Admin 25 Response

Hi A Wu,
You can claim remittance basis and split year treatment at the same time.  
You do not need to claim split year treatment for the income and/or gains, if you are claiming the remittance basis for that same income / gains.
To claim remittance basis and or split year treatment, requires the completion of a Self Assessment Tax return (SA100) and residence (SA109) and any other supplementary pages:
Self Assessment tax return forms
The remittance basis covers income not remitted to the UK in that tax year.
If you remit that income to the UK in a future year, it will be taxable in that future year. 
Thank you. 
 

Hi 
Being a director is not Self Assessment criteria so a tax return return is not required just for that.
Please refer to:
Self Assessment tax returns
To see if you have other criteria.
Thank you. 
 

Hi John2023,
There is no Capital Gains Tax on gifts of property to spouses.
You should let HMRC know though that it has happened.
For stamp duty you would need to contact them on 0300 200 3510. 
Stamp Duty Land Tax
Thank you,

Hi Kenneth Marwood,
Thank you for your question.
Please refer to our guidance and examples in BIM46910 & BIM46911 which cover repairs and renewals.
BIM46910 - Specific deductions: repairs and renewals: what is a repair: the ‘entirety’
BIM46911 - Specific deductions: repairs and renewals: what is a repair: the ‘entirety’: examples  
This explains that the cost of replacing the whole or the entirety of an asset is not a repair but a capital expenditure and as such is not an allowable expense.  
If you had repaired your old shed then we would allow the costs as an allowable expense.
Thank you.   

 

Hi Ryan Lewendon,
Please speak with our Charities/Disability Team regarding this on 03001231073. 
Thank you. 

 

Hi Holden Caulfield,
You will need to please contact us on webchat for your record to be accessed.
Go to Gov.uk and search 'contact HMRC'.
Then choose Self-Assessment and go to 'Ask HMRC Online'
Self Assessment: general enquiries
Thank you. 


 

Hi Roy Wong, 
If you qualify for split year then you only report any foreign income for the UK part of the year :
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income  
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies. 
Thank you. 

 

  

Hi Chris Wong,
There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest
Tax on dividends
Thank you. 
 

Hi Samson,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents.
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income  
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.
If the interest you receive is foreign, then a tax return is required.
You do not declare the pension from Hong Kong
Thank you. 

 

 

Hi wonga78,
Yes, you are classed as a non resident landlord and a tax return is required.
Tax on your UK income if you live abroad
You can register:
Register for Self Assessment
Thank you.