HMRC Admin 21 Response

Hi gatheolo212,
In most cases you would not pay tax on this income in the UK, but this will depend on whether there is a tax treaty between the UK and your country of residence.  (Tax treaties).
If there is no tax treaty, then you may be taxable on this income in both countries.
Thank you.

Hi,
Most interest is now paid without deduction of tax.  
You declare the interest to HMRC whether in writing or a tax return.  
Please have a look at the guidance on helpsheet HS295: HS296 Capital Gains Tax and Debts (2024).  
Your girlfriend needs to declare her employee shares as the dividends are taxable.
Thank you.

Hi Mark,
The self assessment criteria tool (Check if you need to send a Self Assessment tax return) asks if your received more than £10,000 from dividends or savings and investment.  If you answer yes, then a tax return is required. Only once you have checked the criteria tool can you confirm if a tax return is required.
Thank you.

Hi,
The disposal of agricultural land is still a disposal and any gain, subject to Capital Gains tax, under other assets and gains. You would declare in the gain in the tax return for the year in which the land is disposed of.
Thank you.

Hi,
HMRC is unable to provide any further detail on how these changes will apply to an individual’s personal circumstances at this time. Policy is still being written and may change. 
Thank you.

Hi Olivia,
If the untaxed savings interest is less than £10K then you will not meet the criteria for Self Assessment: Check if you need to send a Self Assessment tax return.
At the tax year end the untaxed interest details will be submitted to HMRC and reviewed through your PAYE records. If you have underpaid your tax a calculation, P800, will be issued to you. 
Thank you.

Hi,
You can only report online through a self assessment tax return. If you do not complete self assessment tax returns, then your loss claim must be in writing, with supporting evidence.
Thank you.

Hi,
Please send the 5000 and 5002 forms for validation.  If we can verify from your tax records that you were resident in the UK for the period the forms are for, such as employment or tax return etc, we will date stamp and sign the forms and return them to you.
Thank you.

Hi,
Please have a look at article 19 of the UK / New Zealand tax treaty: (assets.publishing.service.gov.uk/media/5a7f9f8ae5274a2e8ab4d4c8/1983_New_Zealand_UK_as_amended_in_2007_-_in_force.pdf).  
It means that if you are resident in the UK and receive a pension from a New Zealand based pension, then it is taxable in the UK and not New Zealand.  If tax is deducted from it in New Zealand, you will need to claim a repayment of tax from the NZ tax authorities.
You can apply to HMRC for a certificate of residence to provide to the NZ tax authorities at How to apply for a certificate of residence to claim tax relief abroad.  
This means that you will need to declare the NZ pension in a self assessment tax return each year.
Thank you.

Hi,
Please refer to guidance at: HS321 Gains on foreign life insurance policies (2024).
Thank you.