HMRC Admin 10 Response

Hi Giovanni
If you are leaving the UK then you would complete the form P85 to allow us to apply split year and update your records.
Get your Income Tax right if you're leaving the UK
Thankyou.
Regards.

Hi YY@2022
You should be completing these together but the SA109 is not available online unless you purchase third party software.
You can either do all on paper or if you prefer online, details of software suppliers can be found here:
Self Assessment commercial software suppliers
Thankyou.
Regards.

Hi
If we already have the employment that will become your 'second' job on record, this would currently be using your personal allowance.
If you contact our Income Tax department a week after your first pay from your new job, we would be able switch your tax allowance onto the new job.
Thankyou.
Regards.

Hi James Leung
Thank you for your question.
There are two rules about property held jointly by married couples and civil partners:
1.the 50/50 rule whereby most income from jointly held property is treated as split equally between the two spouses or civil partners for income tax purposes.
2.the form 17 rule wherby, if the true income split is different from 50/50, the couple can opt to be taxed on that basis for income tax purposes.
See:
Property held jointly by married couples or civil partners: Overview: two main rules
Where married couples or civil partners elect not to be taxed 50/50 then the couple should submit evidence of beneficial ownership (e.g. declaration of trust) along with the form 17 to HMRC.
See :
Property held jointly by married couples or civil partners: Form 17 rule - evidence
Thankyou.
Regards.

Hi Timeout
The current turnaround for payments needing a manual allocation is 39 weeks.

Customer can call the NI helpline if they wish to get confirmation of receipt and the advisor they speak to should be able to allocate the payment during the call.
Thankyou.
Regards.
 

Hi Amanda Jones 
The only methods currently to contact regarding this would be with our SA helpline or by writing.
We would require full details of when the payment was made, reference used when making the payment, where the payment was made from and where the payment was made to.
Our helpline is very busy at the moment:
Self Assessment: general enquiries
Thankyou.
Regards.

Hi Jeffrey Rowland

Please see Residency Test to determine your tax residency :

Statutory Residence Test (SRT)

Please also see Article 17 which states the taxation rules around Australian Govt pensions:

UK/ AUSTRALIA DOUBLE TAXATION CONVENTION

Thankyou.

Regards.

Hi Laura Smith


The transfer of money from an overseas bank account to a UK tax account is not in itself a taxable transaction.

Please note, however, that if your client was a resident of the UK when the Australian pension was drawn down, he would have to declare the lump sum as foreign income.

Under those circumstances, your client could of course claim Foreign Tax Credit Relief re: any Australian tax deducted.

Thankyou.

Regards.

Hi Roman Korshunov

Foreign income and gains are only taxed in the UK when they, or amounts ‘in respect of’ or amounts ‘representing’ those income or gains, are ‘remitted’ to the UK.

If foreign income and gains remain offshore and are never regarded as remitted to the UK, the tax charge is effectively deferred indefinitely.

RDRM31030 - Residence, Domicile and Remittance Basis Manual - HMRC internal manual - GOV.UK (www.gov.uk).  

If this is income that has already been remitted/declared to the UK in the past and you are simply transfering to a UK account now then there is no additional tax charge on the transfer. 

Thankyou.

Regards.

Hi

2021 to 2022: Employer further guide to PAYE and National Insurance contributions

Please see 4.6.6 Coding for payroll purposes for non-resident employees who have never been resident in the UK.

You may need to provide a code number in the paying system.

Code ‘NT’ may be used where a business in the UK (or the UK branch or office of an overseas business) employs someone who’s non-resident, and the employee:

is working wholly outside the UK

has not been resident in the UK before

employee does not intend to and will not perform any duties in the UK

A full payment submission (FPS) is not required and there’s no liability for National Insurance contributions.

If the residency position of the employee or the place the duties are performed change so that the employee becomes liable to UK tax, you should immediately stop using code NT.

It appears if all criteria is met your employer can operate without HMRC instruction.

Thankyou.

Regards.