HMRC Admin 10 Response

Hi
You will be able to view the balance due or the repayment due from the submitted tax on your HMRC account if you have enrolled for Self Assessment online.

Hi
Your tax code is updated based on the information on the tax return. As you are making the payments to your pension on a regular basis, they should stay in your tax code and it would then only be any increase/decrease in payments that would affect your tax bill.

Hi
Yes you can.

Hi
Any income / capital gains arising in a tax year that you are not resident in the UK and that income / capital gain does not arise in the UK, will not be taxable in the UK, when transeferred to the UK.

Hi
Please declare the overseas directorship in the freehand notes box of the online return or box 19 onpage TR4 of the paper tax return, as there is not income or benefits / expenses to declare.  If there are, please declare in the employment section or SA102 supplementary page.

Hi
Yes a tax return is required and she can file both years mention online. as the due date for 21/22 was 31/01/23, there may be a late notification charge of £100 imposed.This wont be known until  the record is created and the return submitted.

Hi
As it is a joint account, you can only claim half.

Hi
Yes, that is correct.

Hi
Yes, the full amount of your client's Netherlands earnings (ie including the tax-exempt 30%) should be declared in their 2023 tax return.

Hi
Use of the working sheet is not mandatory, so please amend the relevant entries in the 'Listed shares and securities' section of the Capital Gains pages (sa108) to reflect your own overall calculations of the combined part and full listed share disposals