HMRC Admin 10 Response

Hi
If claiming split year treatment, yes form SA109 is required as it is on this form that you provide the details. you cannot file online unless you use 3rd party software and will need to submit the whole return in paper form.  
If the return has already been sent, you will now need to send the SA109 separately.

Hi
That is correct.

Hi
From what you are saying, you are looking to have the tax due on the self employed income to be offset by the tax relief on the SIPP payment. Unfortunaltely this cannot be done at source and both things would need to be claimed in your tax return.
The payment you make direct yourself is claimed under a different question on your tax return  as no tax relief will have already been applied.

Hi
If filing by paper, it is on the SA100 main return at box 17.
If online, it is under other income received.

Hi
You would need to use 'a' as relief for foreign tax can only be given against that particular source. as your income comprises of more than 1 source and different rates are applied, each source needs to have the correct US tax rate claimed against it.

Hi
You would report the interest (converted to sterling) as foreign interest on the SA106 foreign page, or if filing online answer yes to having foreign income.
This then opens up further boxes for you to show this under interest.

Hi shpompey Hicks
HMRC cannot issue a code until the income is actually in payment.
You will therefore be taxed on the withdrawal of your pension to then claim back from the UK and declare the income in the US.

Hi
1. On the basis of the info provided, your PRR calculation is correct  
2. Because no Capital Gains Tax will arise on the disposal of your residential property , completion of a Self Assessment (SA) tax return is not required (unless you meet other SA criteria).