HMRC Admin 26

Hi,

If the response was sent early February, based on our current position, I would expect a response at the end of April or early May.

Thank you.

Hi,

You can check the position from last year if you have signed up for the Personal Tax Account, or you can contact our Income Tax department who can check the position:

Income Tax: general enquiries

Thank you.

Hi,

I would contact our Income Tax department, as if this hasn't been processed by now we would need to refer this to be looked into.

Income Tax: general enquiries


Thank you.

Hi,

I would check this with our Self Assessment department, as if you have requested the repayment something must have stopped this being issued.

Self Assessment: general enquiries


Thank you.

Hi,

Absolutely.


If you provide us with as much evidence/paperwork relating to your scenario then we would be happy to review this on an individual basis and reply accordingly.

Please send your enquiry to:

HMRC, PAYE and Self Assessment, BX9 1AS.


Additional guidance that may be of some help can be found here: Employment Income Manual

Thank you.

Hi,

You will need to consider the rules for share reorganisation here:

Capital Gains Manual

onwards along with the guidance for taxation and NICs treatment of shares and securities which are used to remunerate / reward employees

Employment Related Securities Manual


Thank you.

Hi,

It is a question as to whether the disposal meets the conditions to qualify for Business Asset Disposal Relief (BADR).

Please see: Entrepreneurs' Relief (Self Assessment helpsheet HS275)

If it is a qualifying disposal then it will qualify for the BADR rate (subject to a lifetime limit). If the conditions for BADR are not met, then the normal rates for residential property gains will apply.

There is no apportionment of the periodx

Thank you.

Hi,

If you have sent your P60s, we will check our systems to see if the information is held on a temporary record and ensure that the information is transferred to your National Insurance number.

You can contact our Income Tax department for an update here:

Income Tax: general enquiries


Thank you

Hi,

There are no income tax implications on gifts so this would not need to be reported for income tax purposes.

If the money generates any interest in a bank then the interest would need to be reported as this may be subject to tax. 

Thank you

Hi,

It would actually be the other way round.

You would still be classed as a UK resident for the year 20/21 so your income would be subject to tax in the UK. However, as you are also tax resident in Italy for these years then the income would also be reported to them but they should give credit for the tax paid in the UK for the periods Jan to March so that they do not tax that same income again.

This is something you can check with the Italian tax authorities. 

Thank you.