HMRC Admin 21 Response
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Re:Non UK resident contract work UK
Hi Alisa,
Please have a look at article 15 of the UK / Portugal tax treaty (UK/PORTUGAL INCOME TAX CONVENTION SIGNED 27 MARCH 1968). It advises that your employment in the UK is taxable in the UK, while you are in the UK carrying out that employment. You will be entitled to personal allowances to set against the income. You would complete a P46 when commencing your employment. Portugal can also tax this employment, so you would have to claim a credit for any UK tax payable.
Thank you. -
Re:Maternity payments
Hi Antnisty,
Statutory maternity pay is taxable income and sould be declared under other state benefits.
Thank you. -
Re:Sale of jointly owned asset, creating a loss
Hi hgough,
That is correct.
Thank you. -
Re:Guaranteed Investment Certificates
Hi samuelkfp2000,
This would be interest.
Thank you. -
Re:Declaring pension contributions
Hi maxb,
You only need to show if you have exceeded the annual allowance and if a tax charge is due.
Thank you. -
Re:Living in France
Hi Rodney,
The residence section of the tax return is not supported by HMRC software and you will need to purchase 3rd party - Self Assessment commercial software suppliers. the whole return must be submitted together.
Thank you. -
Re:Casual income on self assessment
Hi paszczaqp Tom
You will declare this hobby income as self employment so when completing the tax return you will have 2 self employment sources.
Thank you. -
Re:How to treat a German Minijob (marginal part-time job) as UK tax resident
Hi Sascha,
If you are tax resident and domicile then yes. if claiming the remittance basis it depends on whether you remit the incme to the UK. please refer to Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. -
Re:Pension contributions
Hi Andrew,
No. unused allowances cannot be backdated, they can only carry forward.
Thank you. -
Re:Odd Request to complete Self Assessment for the tax year before entering UK as tax resident