HMRC Admin 21 Response
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Re:Lifetime ISA for a self build
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Re:monthly fee waived for bank accounts - taxable?
Hi tm chan,
No as they have basically reimbursed the fee that you have paid.
Thank you. -
Re:How to claim back (emergency) tax from pension lump sum as non-uk (german) resident?
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Re:Capital Gains on different exchange rate
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Re:Captain gains tax share amount calculation
Hi Puffy Lo,
That is correct. as jointly owned, everything should be split 50/50.
Thank you. -
Re:Hybrid working for an Irish company whilst living in the UK
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Re:Non-uk resident getting dividend from UK property company
Hi Annie Qu,
Thank you for your question.
Please refer to our helpsheet HS300 Non-residents and investment income (2023) which provides more information about non-residents and investment income and how it is charged to tax. Non-residents are not taxable on UK dividend income but this should still be declared if completing a Self Assessment tax return, for calculation purposes this will show as ‘Non-UK resident’s disregarded income’.
More information about double taxation and investment income can be found in SAIM1170 - Savings and investment income: non-residents.
Thank you. -
Re:Mortgage interest on buy to let
Hi BOBC,
Thanks for your question. A Form 17 election cannot be made if you the couple own the property as joint tenants. Your property income cannot be split other than in equal shares.
Thank you. -
Re:Change of ownership of rental property
Hi Knuckles,
Thanks for your question. You can own the property in equal shares but have the property income in unequal shares. To do this you have to have sign a Deed of Trust that would give the beneficial interests of 100% of the property income to yourself. The legal ownership of the property would then be still split 50-50 with your wife but you would be legally entitled to 100% of the property income despite your wife still owning the other half. Please send in a Form 17 with a Deed of Trust.
Thank you. -
Re:VAT refund ‘sent for further checks’
Hi andrit skollaj,
Please contact our Helpline so that we can open up your records and identify the reason for the delay with the repayment.
Please see below:
VAT: general enquiries.
Thank you.