"To clarify: if this info needs to be reported, please tell me exactly where (i.e., in which box and on which form)?"
Corrected QUESTION 2 :
The figure for Column C is £0. I have no idea what any of the words mean for Columns D & E. So, to complete column F, I am going to Just deduct £0 from whatever you tell me should go into Column B. Is that right?
For several years, I had assigned a portion of my Personal Allowance to my spouse. Midway through 2022/23 this ceased to be OK, due to a change in my personal circumstances. We immediately informed HMRC.
HMRC agreed to stop allocating this Marriage Allowance to my spouse, but could not change this allocation during the middle of the 22/23 tax year. The change came into effect in the coding at the start of the 23/24 tax year.
QUESTION: although this has already been thoroughly discussed over the phone, with HMRC on behalf of myself and my spouse, is this the sort of thing that needs to be explained in the "Any Other Information" section (Box 19) of Form 100 – *OR* is there no need for either me or my spouse to mention this in Box 19 of either of our Form 100s?
If UK capital gains received during 2022/23 are documented as being below the £12,300 limit, another are no other capital gains for that year, does this need to be reported anywhere? If yes, where and how?
I am nearly 70 years old and needing to fill-in a self assessment form for the first time.
QUESTION: When filling in info for Box 11 & Box 12 of the Form 100, can I take that information directly off a P60 supplied by a former employer, if that is the single only source of pension other than UK state pension (which I realise has to be filled in separately, in Box 8).
I am nearly 70 years old and needing to submit a self assessment tax return for the first time. This is because I now also receive some payments from the US Social Security system. These need to be submitted on the Foreign Pages.
These payments arrive monthly and are each month converted from US$ to UK£, with fluctuating rates.
QUESTION 1: In figuring out what figure to submit in the "Overseas pensions., social security benefits & royalties" box in Column B for much I have received during 2022/2023, do I (a) add up all the 12 UK£ payments relevant to the UK tax year and *then* rundown to the nearest pound OR do I round *each* of the 12 discrete/different monthly payment down to the nearest pound and *then* add up these figures to come to a total figure?
The figure for Column B is £0. I have no idea what any of the words mean for Columns D & E. So I am going to Just deduct £0 from whatever you tell me should go into Column B - is that right?