HMRC Admin 21 Response

Hi ExpatInSpain,
The first thing to do is determine your UK tax residence status in the UK, in the tax year you left for Spain.
Please review the guidance at RDR3 (RDR3 Statutory Residence Test) and take the statutory residence tests.  The results of this will determine whether you need to declare your Spanish income in your self assessment tax return.  
If you do, this is shown in the foreign section online or SA106 (Self Assessment tax return forms if using a paper tax return.
Thank you.

Hi CAMI,
You can either submit an amended supplementary page, showing the amended box entries.  You can also submit a letter, that quotes the box numbers to be amended and the value to go in those boxes.
Thank you.

Hi Gregory_1982 Vegliris,
Please refer to Work in an EU country.
Thank you.

Hi Guilherme Martins,
You will need to review the guidance at RDR3 and take the relevant tests, to work out if you will be tax resident in the UK or not.  (RDR3 Statutory Residence Test).  
There is no double taxation agreement between the UK and Brazil to cover employment income.  This means that potentially, you will be taxable in the UK and Brazil.
Thank you.

Hi Jo P-K Payne,
No you are only due the annual exempt amount in the year of the sale. you are given the extra 2 years to finalise the estate to claim the annual allowance. if still not finalised by then, no exemption applie and any gain made is fully taxable.
Thank you.

Hi RedSquirrel,
You will not declare the inheritance and any tax due is only on the interest that is received from the IRA, this is declared as foreign interest.

Hi Fenella Hamilton,
In reply to your question the answer is no.
Thank you.
 

Hi GravityM,
Please refer to the following Guidance - Employment Income Manual EIM71105.
Thank you.

Hi ShonaghY,
You can file the tax returns back to 2020/21 online. You would need to set up a online account and enrol to file the tax return online:
File your Self Assessment tax return online.
To check why the notice to file the Self Assessment tax return was issued you will need to contact: HMRC Self Assessment: general enquiries.
Thank you.

Hi AI B,
Please have a look at the tax treaty with the USA at UK/USA DOUBLE TAXATION CONVENTION. You would need to consider your type of pension and the taxation of it.  If it is taxable in the USA, you can claim a credit of up to 100% of the foreign tax paid, by claiming foreign tax credit relief in your tax return.  If it is not taxable in the USA, you would need to claim back any tax paid from the IRS.  No foreign tax credit can be claimed in your tax return.
Thank you.