Sam Lee

What information do I need to prepare for the call to order SA100? I need to request the form for other family members as well and they have not yet received their UTR number. Do I need this number to request SA100? Can I photocopy the form for my family member to use? By the way, all commercial software suppliers ask for Government Gateway account number as well as password. The government website has asked us not to share these information however. Could HMRC provide online service for self-assessment for those need to fill up the SA 106 and SA109? Thank you

Hi Admin, I notice that he mandatory provident funds (MPF) are not taxable in the UK, but need to mention the MPF in the free hand text box. However, since this was accumulated over 15 years, I do not have the employer contribution and my voluntary contribution into that fund to calculate the "income". Could I just enter a rough sum into the freehand text box since it is not taxable? Thank you.

Thank you for your response. I have read those guidance before and it is only my first year of being a UK tax resident ever with no charge required for using remittance basis and do not need to nominate any income. I also notice that the notes for box 40 of SA109 said that it is the details of nominated income that needs to be entered, not that of unremitted income. Somewhere in the HMRC forum, there was at least one HMRC admin said that unremitted income does not need to be entered in the self assessment (the guidance asks to enter the remitted part only), but of course the foreign banks will notify the UK gov of the foreign income. My previous question is mainly on the filing of SA106 on page F2 and F3 Is the section "interest and other income from overseas savings" for income of this tax year, and the section "Remitted foreign savings income" for previous tax years only? Or the section" interest and other income from overseas savings" is for arising basis use, any remittance basis saving income should come under the row "Remitted foreign savings income" only? If the first scenario is true, although I am using remittance basis, those remitted interest income of this tax year should be entered under "interest and other income from overseas savings". If the latter is true, it should be entered under "remitted foreign saving income", whether it is interest income of this tax year or previous tax year. Or I need to repeat the amount in both section and repeat the amount entered in box 4 also in box 7.2? I have read the notes of SA109, SA106, HS264 and they are not very clear on how the amount should be filed. Thank you.

Hi HMRC Admin, I notice from the previous chat, HMRC Admin 32 saying that Box 34 is for the income that you choose not to remit to the UK in that tax year. But I find that : "Nominated income and gains are taxed as if the remittance basis did not apply to them (ITA07 s809H(2)) ". If I put the un-remitted income into Box 34, the amount will be taxed, won't it? As the purpose is not to have the amount taxed, why should one put any un-remitted amount there in Box 34? If I don't need to pay any charge for using remittance basis, should I just put "0" in box 34?

Dear Admin, I have foreign saving interest in 2 countries outside UK. I am applying for remittance basis and the HS264 is not very clear on how to fill up SA106. It said reported the remitted amount in F2 and F3(of SA106). The Foreign notes of SA106 for 7.1 and 7.2 say: Fill in columns A to F. If you have income from more than one country, include separate sheets completing columns A to F and attach to the ‘Foreign’ pages. Add up the figures in column D and put the total in box 7.1..Add up the figures in column F and put the total in box 7.2. Since only the section:" interest and other income from overseas savings" have the complete A to F to fill up, but not the "Remitted foreign savings income" section, should I fill up the remitted saving interest of this tax year in the former section, and any remitted from previous tax years in the latter section? Is the section "interest and other income from overseas savings" for income of this tax year, and the section "Remitted foreign savings income" for previous tax years only? Or the section" interest and other income from overseas savings" is for arising basis use, any remittance basis saving income should come under the row "Remitted foreign savings income" only? Should the amount under box 7.2 of F3 (SA106) be included in box 4? Would the amount under box 7.2 be doubly taxed then? Thank you.

Hi , Thank you for the link to the exception in which circumstances I don't need to fill up a self-assessment. However, I notice in the same site, 9.5- To use the remittance basis for your foreign income and foreign gains you must be UK resident. For the tax year I am asking question for, year 2022-23, I am NOT a UK Tax resident. Therefore, my understanding is that remittance basis does not apply to me. I don't need to pay any UK tax on income that is not of UK source. Despite I have high income from my Hong Kong salary( job done in Hong Kong for services in Hong Kong) before I left for UK in end of Jan 2023, my understanding is that I don't need to file a self-assessment as I was not a UK Tax resident. I wrongly submit a request for self-assessment as the site to test for any need to file a self-assessment does not say it is to be used after I am tested to be a UK Tax resident, and it does not ask to enter income of UK source only (exclude income that are exempted- e.g. HK salary only to be taxed in Hong Kong) The other question on capital gain tax liability is for another tax year 2023-24 when I and my dependent are UK tax resident. When the receipt and evidence of buying the stock is lost, is it acceptable only to estimate the capital gain/loss? Thank you for your patience.

Hi, I am afraid I have not made myself clear, my elderly dependent is UK Tax resident for 2023-24 year and will sell her stock in Hong Kong in Oct 2023. There is capital gain tax liability therefore. However, she has no records on the buying of these stocks that she bought at different prices and quantity over the past decades. There is no capital gain tax related to buying and selling of stock in Hong Kong and she just keeps these stocks as alternative way of saving, therefore there is no need to keep any record. The issue is how to deal with the capital gain tax liability now that she is UK Tax resident, is an estimate good enough? Thank you

Good Afternoon HMRC Admin, May I know whether the Self Assessment check site is only for UK Tax resident or not? If I am not UK Tax resident, the annual income I put in when doing the online test only limit to UK income? Or even if I am Non-UK Tax Resident, when doing the online test to see if I need a self-assessment, I need to include my overseas salary? Another question is for an elderly dependent of mine. The elderly bought Hong Kong stock over the years at different time and price. However, she has no record nor evidence/ receipt on the time and price of these stocks as there is no need to do so for tax purpose in Hong Kong. How can I calculate the capital gain or loss for her in that case as she plans to sell these stocks and bring the money to UK? Is a best estimate acceptable or not? Thank you in advance.

Hi HMRC Admin, Please confirm my understanding that split year treatment is for those who are UK Tax resident for the year and who move into UK in the middle of the tax year. Split year treatment is not for non-UK Tax resident, right? I have noticed that from: https://www.gov.uk/tax-foreign-income/residence that non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income. And I am a NON-UK tax resident for year 2022-2023 after using the test in HMRC webpage. And my question is, for a Non-UK Tax resident, even though one has high income, if those income is not of UK source, is there any need to file a self-assessment? When the UK source of income is less than GBP300. If it is not necessary for Non-resident to file a self-assessment, how can I undo the self assessment registration? Thank you

Hi HMRC Admin, I came to UK with BNO Visa at end of Jan 2023. I have tested from the RDR3 that I was not a UK tax resident for the year 2022-2023. However, from the self-assessment test whether a self-assessment is required, it said it is required because I am a high income earner. But since my high income came nearly totally from my Hong Kong Salary before I quit my job and came to UK, my only income with UK source is interest of less than GBP 300, do I need to file a self-assessment? If it is required, do I need to fill in only my UK source of income? Or all my HK salary, bank interest and capital gain need to be filed? If it is not required, can my registration for a self assessment be cancelled? Many thanks. Sam