HMRC Admin 21 Response
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RE: Higher rate tax relief on one-off pension contributions
Hi James,
Once you have added the surplus allowance from the 3 previous years to your 2023/24 allowance, subtract it from your pension payment. If you still have a positive number you have exceeded your tax free amount and will incur a pension savings tax charge.
You are required to declare the pension savings tax charge in a self assessment tax return in box 10 of page Ai4 of SA101 (https://assets.publishing.service.gov.uk/media/660152aea6c0f7bb15ef9150/SA101_2024.pdf).
You should discuss with your pension provider whether they are willing to pay the tax out of your pension pot.
If they are then you enter the amount in box 11.
If you are submitting an online tax return, when tailoring your return, you select yes to the question "Are you liable to pension savings tax charges or have you received payments from overseas pension schemes?" on page 2 of 3.
Thank you. -
RE: Do I declare company car on Self-Assessment when already paid for via Tax Code?
Hi,
If you have received a P11D from your employer declaring a company car then this will need to be declared on your Self Assessment.
If once you file your tax return the balancing payment is higher than expected then if you contact HMRC we can review the calculation and amend if needed.
You can contact HMRC at:
Self Assessment: general enquiries.
Thank you. -
RE: Pension payments & SA
Hi,
If you claim personal pension relief on your tax return and not a one off payment then if you have a PAYE source of income then your tax code is amended to include the pension relief going forward. The pension relief would only be removed from your tax code if you were no longer entitled to the relief.
Thank you. -
RE: Calculating State Pension
Hi,
As you are paid every four weeks then it would be 13 times the 4 weekly amount.
If you have an online Personal Tax account the details would be shown there:
Personal tax account: sign in or set up
Thank you. -
RE: Income Tax Refund
Hi,
As you are paid every four weeks then it would be 13 times the 4 weekly amount. If you have an online Personal Tax Account the details would be shown there:
Personal tax account: sign in or set up.
Thank you. -
RE: Self assessment Registration constantly rejected
Hi,
Contact us by webchat or phone via: Self Assessment: general enquiries - we can check the address we have for you on your record, and advise you further on registering.
Thank you. -
RE: Should I remain registered as self-employed when I become employed?
Hi Alexandra,
Entering an estimate under £1000 may tell you that registering as a Sole Trader is unnecessary, as your income falls within the Trading Allowance of £1000.
If you are uncomfortable entering an estimate over £1000 to complete your registration, contact us by webchat or phone via Self Assessment: general enquiries- we can complete your registration without an estimate, and advise your further on completing your return.
Registering your business under your own name will have no advantage or disadvantage over registering under a created business name.
Thank you. -
RE: Do I need to complete self assessment if I am not a TR?
Hi,
If you were not a UK resident in 2023/24, you would not generally have to pay UK tax on your foreign income in that year.
You can read more here:
Tax on foreign income
If you would like us to confirm whether tax was due on any of your income, contact us by webchat or phone via:
Tax on foreign income.
Thank you. -
RE: P85 "Date you left the UK" ?
Hi Ashly,
If you received P45s for both your NHS and NHSP employments, then use the P45 for the employment that you left most recently when completing your P85.
If you complete a Self Assessment return to declare your NHSP income, then you do not have to complete a P85 - send us a paper 2024/25 tax return, along with SA109 Residence pages, after the 6th of April 2025.
Tax if you leave the UK to live abroad.
Thank you. -
RE: First time registration as self employed
Hi,
If you have received confirmation of your application, then you should receive your UTR in around 4 weeks.
If you have not received your UTR after this amount of time, please contact us by webchat or phone via:
Self Assessment: general enquiries.
Thank you.