HMRC Admin 26

Hi,

If you have submitted details of your disposal via the Capital Gains portal and you have received your payment reference number from HMRC:

Capital Gains Tax: what you pay it on, rates and allowances

then here are ways on how to pay your capital gains tax:

Pay the tax you owe on a capital gain straight away

Thank you.

Hi,

If you contact our Income tax department, we can issue a letter to pass to your employer which advises them on how to correct the figures if they have submitted incorrect details.

Income Tax: general enquiries


Thank you.

Hi,

If the pension contributions are taken before tax, they should not be included in the amount on the P60.

You would only be declaring the pension contributions if they were not deducted before tax as you would not have received tax relief on the income

Thank you.

Hi,

As none of these are Self Assessment criteria, we would not advise you to complete one of this.

You can provide the information to our Income Tax department by telephone or in writing:

Income Tax: general enquiries


Thank you.

Hi,

An SA302 can be issued by our Self Assessment department, they can also advise regarding the late filing penalty.

You can contact them by telephone or by writing to us:

Self Assessment: general enquiries


Thank you.

Hi,

As previously advised if you have received foreign earnings whilst UK resident then you must submit a self assessment form and complete the foreign section.

If you pay tax in HK you may be entitled to claim foreign tax credit relief on these earnings.  If you need any further advice my suggestion would be to contact the tax office and discuss your query with a taxes adviser:

Contact HMRC

​​​​​​​Thank you.

Hi,

You would determine your own tax residency by completing the online Statutory Residency Test. 
This test is a self service and does not ask for any evidence such as a stamped passport. 

More information on days spent in the UK is included in the following guidance :

RDR3 Statutory Residence Test


Thank you.

Hi,

Capital Gains Tax is a tax on the profit arising when you sell (or ‘dispose of’) an asset that has increased in value.

It is the gain you make that is taxed, not the amount of money you receive, therefore, the whole of the gain arising from the sale of your company shares would be taxable in 2021/22.       


Capital Gains Tax: what you pay it on, rates and allowances


Thank you           

Hi,

The remittance basis is an alternative basis of taxation for a tax year for a UK resident who is not domiciled in the UK.


Earnings and gains made prior to a tax payer being resident in the UK will not be subject to a remittance basis charge

There is no specific guidance but the attached gives the basics:


Residence, Domicile and Remittance Basis Manual


Thank you.

Hi,

Purchase of stock from overseas would not be itself preclude you from using HMRC's online filing service.

For a full list of the conditions, please see the GOV.UK website.

You will need to ensure that you have a balanced set of account prepared in accordance with accountancy principles and adjusted for tax purposes before you can use the online filing service.


Thank you.