Paul Weller

Thank you for this reply which is helpful, although please note that the link you have provided goes to the following message: Page not found If you entered a web address, check it is correct. You can browse from the homepage or use the search box above to find the information you need. Status code: 404 In the light of which, especially so my tax adviser in Germany can have confidence that any version of the advised form that I find is a correct and up to date one, it would be helpful if you could kindly post the correct link With thanks and best wishes

When using the Self/ Assessment online updates to update expected "other income", one is asked "Please give the source of the incorrect income". If this income is from "bank interest", please clarify which of the following options that are given online should be checked as relevant to such a source of income: "Non-Coded Income", "Commission", "Other Income (Earned)", "Other Income (Not Earned)", Part Time Earnings", "Tips", "Others Earnings", "Casual Earnings", "Income from Property", "Profit Income from Property - Loss"? I am presuming that it might be "Other Income (Not Earned), but it would be helpful to have confirmation or correction of this.

When using the Self/ Assessment online updates to update expected "other income", one is asked "Please give the source of the incorrect income". If this income is from "royalties/copyright", please clarify which of the following options that are given online should be checked as relevant to such a source of income: "Non-Coded Income", "Commission", "Other Income (Earned)", "Other Income (Not Earned)", Part Time Earnings", "Tips", "Others Earnings", "Casual Earnings", "Income from Property", "Profit Income from Property - Loss"

Colleagues In relation to the matter in the subject line of this query, in liaison with my tax advisor in Germany we have found online both a general form and accompanying notes for tax relief under DTAs, and also a specific German form and accompanying notes. My understanding is that we should use the German specific ones, which are also shorter/ask fewer questions because presumably tailored to the specifics of the German-UK DTA. But it was not 100% clear to either myself or my tax adviser here if one form and notes are more contemporary than the other/if the general form might have superseded the specific one for Germany. Therefore, in order that I can provide evidence to my tax adviser what is the HMRC view on which form and guidance should be used, could you kindly provide me with the webpage link of the form and guidance notes that we should use for any claim for tax relief under the German-UK DTA. With thanks, apologies for needing to cross-check this likely simple matter to reply to, but hoping that the reason why I am asking will be understood, and best wishes

Colleagues - In the circumstances above, where one has in general been told that one no longer needs to complete a self-assessment return unless HMRC make contact to ask one to resume doing so or "your financial circumstances change", would the latter include the new receipt of (even if only very small) amounts of interest from a foreign bank account(s)? And if one starts to receive such foreign bank interest income, is it so that one can only go about reporting such income via going back to completing SARs? And, if so, what is the best way of informing HMRC of this specific potential change/need? Or does one simply revisit one's HMRC portal and complete and submit a new SAR when the reporting time for the relevant financial year opens?

Mmmmm....yes, this really does need clarification, since the reply by HMRC Admin25 above states: " you would only be declaring income that is taxable in the UK" which seems to suggest that, even if the lower income partner had, in total, more income than the UK tax threshold, a claim would not be precluded if that income was not taxable in the UK, but only was only subject to tax elsewhere - whereas the quoted section of the SA100 above seems to contradict that when stating "your worldwide income (in UK pounds) must be less than your personal allowance" WITHOUT qualifying that by reference to UK taxable income?

I have a question about any possibilities that may exist for securing the carrying back of tax reliefs against Gift Aid payments after someone ceases to be a higher rate tax payer? In a concrete example relating to this, what might be possible for an individual tax payer who (1) was a higher rate tax payer in the tax year 2020-21, and (2) for whom a tax adviser supported, computed and submitted a tax return for the tax year 2021-22, and in doing so entered the amount of that individual's gift aid and which, in previous tax years, would have resulted in some tax relief set again the individual's income, but (4) with the submission of the self-assessment the individual moved from being a higher rate tax payer to a standard rate tax payer, however (5) the adviser did not draw attention to what it seems might, in such a circumstance (?) have been a possibility for such Gift Aid payments to have been set against, and attracted relief from, the tax year 2020-21 when the individual was a higher rate tax payer.

Colleagues - my understanding is that there are some professional/union fees/subscriptions which HMRC allows to be set against income when completing a self-assessment tax return. It appears that the normal place where one would enter a claim for the relevant amount is in the employment pages. Does this mean that, even if one continues paying such fees/subscriptions after one is no longer employed that one is no longer eligible to claim for these in one's self-assessment? Or can one still claim, but provide relevant details in something like the "any other details" section of the self-assessment claim form?

Subsequent to my post of five days ago, I see from the HMRC double tax relief application form for Germany that, in relation at least to the UK-German DTA (and of course may not be the same in other DTAs) that: "Relief from UK tax under Article 17(1) will only be available for pensions that do not exceed the limits on contributions in Article 17(3). These limits mean that a UK-source pension or annuity paid to a resident of Germany will remain taxable in the UK if the tax relieved pension contributions were made in the UK for more than 15 years – unless the relief on the contributions has been clawed back, or the contributions also got tax relief for more than 15 years in Germany." So am I correct then in thinking that this means that, even though the USS is considered a "private pension" and therefore normally taxable in Germany for someone who is subject to German taxation requirements but with the possibility of reclaiming double tax paid in the UK and stopping future UK payments of tax at USS source, that such would then NOT apply if one had paid into the USS for more than 15 years? - and in which case, even though a "private pension", it would be payable ONLY in the UK.

Thank you for this very helpful clarification on the questions that I asked, which I can imagine will be helpful for many living outside of the UK if they might not previously have been aware of the possibility of still claiming the marriage allowance. Just for full clarity, re the issue that in using the online tool to apply for such that one is offered only the options of whether one lives in England, Wales, Scotland or Northern Ireland and your advice in relation to that to "provide feedback at the bottom of the page", can I cross-check if you mean "at the bottom of the page" ONCE THE TOOL HAS BEEN USED AND ONE OF THE FOUR NATIONS OFFERED HAS BEEN CHOSEN, that there is THEN a feedback option in which one can explain one's situation relative to what one has chosen?