HMRC Admin 21 Response

Hi Michael,
As she is on the deeds she is the legal owner and therefore liable to CGT. If a declaration of trust was in place making your brother the beneficial owner of 100% then this would affect any gain for your mother. Any decalaration submitted now cannot be backdated.
Thank you.

Hi ballygirl G,
Please refer to Personal Allowances: adjusted net income. If you click on taxable income it then confirms some state benefits. As contribution based ESA is taxable income this needs to be included. HMRC cannot advise you how much to pay into your pension.
Thank you.

Hi Gavin,
Article 17 provides for the taxation of pensions and other similar remuneration only in the state of residence of the beneficial owner.
For this purpose, a payment is treated as a pension or other similar remuneration if it is a payment under a pension scheme, as defined at Article 3(1)(o).
Contrary to this general rule, the residence state, under paragraph 1(b), must exempt from tax any amount of such pensions or other similar remuneration that would be exempt from tax in the State in which the pension scheme is established if the recipient were a resident of that State. Thus, for example, a distribution from a US Individual Retirement Arrangement or ""IRA"" to a UK resident will be exempt from tax in the UK to the same extent that the distribution would be exempt from tax in the US.
(DT19853 - Double Taxation Relief Manual: Guidance by country: United States of America: Notes).
Thank you.

Hi, 
No. You will be working for a Hong Kong based employer, in Hong Kong for a few years. Under the tax treaty, you would only be taxable in Hong Kong.
Thank you.

Hi Clarky55,
With each new drawdown you will need to submit a DT Individual form.
You can find if there is a tailored DT individual for your country of residence. By navigating to www.gov.uk, please type "DT individual UK / (enter your country of residence)".  
You will need to download the form and complete it after you have drawndown your pension. You send the completed form to your local tax office in your country of residence for validation. They will either return the validated form to you for onward transmission to HMRC or they will send it directly to HMRC. This depends on your country of residence.
Each time you commence a new drawdown, you will need to repeat this process, in order to claim back any tax deducted from the drawdown.
Thank you.

Hi mimib123 Brook,
You appear to have created a business account rather than a personal one. If you still cannot proceed, the paper form is also included within the link you refer to for you to complete online (no need for an account) and then print it and post it.
Thank you.

Hi tax_geek_34,
The dividend used to buy shares rather than pay a cash sum, is still a dividend and is taxable in the same way as the dividend paid in cash.
Thank you.

Hi sb786,
Yes you will include it as part of your turnover and then claim it as an expense under wages.
Thank you.

Hi,
Please refer to guidance at:
 Tax on foreign income and
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
Thank you.

Hi CarmenD,
We are sorry to hear about your experience and regret any inconvenience caused. Unfortunately we are unable to offer call backs via this forum. If you would like to file a complaint you can do so here: 
Complain about HMRC.
Thank you.