HMRC Admin 10

Hi Thanks for your question. Yes you are correct. Any unused finance costs can be carried forward and used in the next year. If they are not used in the next year, you can keep carrying them forward until they are used. Regards.

Hi Thanks for your question. This relates to capital gains rather than rental income from property. The following links may help, otherwise you may wish to call us. Capital Gains Manual and Compulsory purchase Regards.

Hi

Unfortunately we cannot advise you on this matter.

Please refer to ACAS for details.

Thank you.

Regards.

Hi If you consider your home as your working base, you can claim business mileage from home to your first client and last client of the day. If you do not regard your home as your base, then it would just be the travel between each client during the day. For irregular patterns this would be allowable business miles also. Thankyou. Regards.

Hi It is not a decision you can choose on whether to be employed or self employed. It is dependant upon the terms of the work. You can use this tool on gov.uk to help you decide: Check employment status for tax Whether or not you have been provided with a National Insurance number is irrelevant. Thank you. Regards.

Hi Leslie. You would claim these expenses by answering yes, to the question "Do you wish to claim any employment expenses or capital allowances whileworking for employer name? on the employment page and thereafter entering the amount you are claiming in the box titled "Other expenses and capital allowances:". You can claim back the last 4 tax years (tax year 6th April 2016 - 5th April 2017 to date). You can find out how to amend your Self-Assessment returns here : Self Assessment tax returns Thanks. Regards.

Hi If you were living in the property for the final 9 months of ownership, you would not add another 9 months onto your period of living in the property. This situation is to cover instances where the property is not sold immediately after vacating it. Letting relief will not be allowed unless you were living in the property at the same time as the tenant i.e. as if they were a lodger. You have mentioned that the property had been officially elected as your main residence, but have not said what date this election began. If you elected this as your main residence from the time of ownership then there will be no capital gain liability and no need to report the disposal. If this is only since you started living there then you will carry on with your calculation and notification. Thank you. Regards.

Hi As you are no longer working from the UK, your self employment will cease in the UK. You can update this online here: Stop being self-employed. This will update the income tax and national insurance records that you have ceased. You will still need to file a tax return for HMRC for the year in which you stop being self employed here. Thankyou. Regards.

Hi If the PAYE scheme was not ceased and you only ceased the pensioner record you would re commence this with a new payroll ID. Please see the link attched for guidance: Payroll information to report to HMRC Thankyou. Regards.

Hi As this is a complex area it may be worth contacting us to speak to a technical officer direct. In general terms, HS302 will determine which country you are resident in using the tie breaker rules. If it is the UK and you report the dividends to the UK then you claim the 15% relief on tax paid in US but only if we would normally charge tax on the dividends in the UK. These would be reported on the foreign section. If you are classed as resident in the US then you would not enter these on the return. Thankyou. Regards.