HMRC Admin 9

Hi, 

There would be no need to declare this or pay tax on the amount.

Thank you. 

Hi, 

Yes you are correct, the UK does not recognise the HSA wrapper.

Capital Gains tax is the difference between the sale price and the purchase price. The UK uses the purchase price rather than the residency date.

Thank you. 

Hi, 

How you carry out your trade with the employment agency would be between the two of you to discuss. In terms of income, as it is the agency who is making the payment to you, then they would be classed as your client. 

Thank you. 

Hi, 

Please see guidance here regarding where these would go on the Capital Gains section of the tax return:

Self Assessment: Capital gains summary (SA108)

If the shares are recognised on the stock exchange then these would be entered under the listed shares section. 

Thank you.

Hi Filipe Maziero, 

A fix has been implemented for new returns received and we are currently working through the returns that have been held up.

Thank you. 

Hi, 

If you are claiming split year then you only report income subject to tax in the UK part of the year. In general terms, income is declared when it is received therefore meaning you would report employment from abroad if it is paid in the UK part of the year despite it being due for an earlier period.

Please see further guidance regarding employment income and residency:

EIM40001 - The scope of the charge to tax on general earnings

RDRM10245 - Residence: Coming to the United Kingdom

Thank you. 

Hi, 

If you are claiming split year, then you only report income subject to tax in the UK part of the year. In general terms, income is declared when it is received therefore meaning you would report employment from abroad if it is paid in the UK part of the year, despite it being due for an earlier period.

Please see further guidance regarding employent income and residency:

EIM40001 - The scope of the charge to tax on general earnings

RDRM10245 - Residence: Coming to the United Kingdom

Thank you. 

Hi, 

HMRC does not offer financial planning advice and cannot give definite answers to hypothetical situations. Advice on Capital Gains and share can be found here:

Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

CG50200C - Capital Gains Manual

The same rules apply for foreign shares apart from the fact the amount held in the foreign account need to be converted to Sterling:



Thank you. 

Hi, 

It may be easier to send in a letter and a paper version of the form.

In your letter, ensure to advise that although you were working for a UK company none of the duties of the employment were carried out in the UK, and you are looking to claim the tax back.

Please forward the letter to:

HMRC, PAYE and Self Assessment, BX9 1AS.

Thank you. 

Hi, 

This would be entered on the SA100 under box 5 for 'other dividends'.

Please see the notes, SA100 page 6:

Self Assessment forms and helpsheets

Thank you.