HMRC Admin 10 Response

Hi
This is the first requirement for the pension to be tax free so if he 5 yeare rule not met then you would go no further on any other conditions.

Hi
This cannot be confirmed on the forum. An application would need to be made in writing for the circumstances to be considered for the gain to be apportioned and if allowed you would be advised accordignly

Hi
While we can’t advise your son on what to do here, he may prefer to pay the penalties now – this will stop any further interest accruing on the amounts owed while his appeal is reviewed. If his appeal against the penalties is then successful, any penalty amounts paid will be refunded to him.

Hi
If your pension payment is below the pension threshold, then there is nothing to report in your tax return.  You only need to report the excess above the threshold, as this sum does not qualify for tax relief.

Hi
Split year treatment does not require a claim. If you are eligible, it applies automatically and cannot be disapplied. 

Hi
You can only reduce the 2024/25 payments on account to nil if there will be no balance to pay for the 2024/25 tax year. If you calculate that the balance will be less for 2024/25 than the payments on account set up then you can reduce the payments on account accordingly Understand your Self Assessment tax bill

HI
If it is a joint savings account then you would declare 50% of the untaxed interest. 

HI
We do have a large backlog at present, you can telephone 0300 200 3300 to chase these up.

Hi
No it doesn't.
Thankyou.

Hi
The Mandatory Provident Fund is not taxable in the UK.  It is only taxable in Hong Kong.