HMRC Admin 21 Response

Hi Glenda,
Thank you for your question.
I refer you to HS270 - 
HS270 Trusts and settlements - income treated as the settlor's (2024) if any 1 of the 3 situations described in point 1 of the help sheet apply then your son would be liable to tax as a settlor as described in:
TSEM4200 Settlements legislation: settlor retains an interest.
Thank you.

Hi VAThell,
I am sorry that you are not getting the required help with this issue.
Can you call our Helpline again and state that you would like to speak to a technician regarding an issue which is not getting resolved.
The advisor will then either pass the call through to us or they will set it as a call back for us to speak to you at an agreed time.
Thank you.

Hi mike,
Roth Individual Retirement Accounts payments to a UK resident that are not taxable in the United States are not taxable in  the United Kingdom. Have a look at DT19852 - Double Taxation Relief Manual: Guidance by country: United States of America: Treaty summary Note 2 in relation to other pensions. 
There is no US taxation if the pension is subject and liable to UK tax. If US tax is withheld you should seek a refund of this tax (file a form 1040NR), HMRC will not give you a credit for this tax against any UK tax charged on this income.
Thank you.

Hi Taxmail,
When post is received it is scanned on to our systems so that it can be processed from any location. It is Legislation that dictates that trust returns cannot be done online.
Thank you.

Hi Problema,
If you opened one, you will have paperwork from the relevant bank to confirm and should only contact HMRC as a last resort.
Thank you.

Hi Dave,
You cannot file online if you have trust income. You will need to  file a paper return or buy 3rd party software.
Thank you.

Hi Robo Cod,
If you need to complete an error correction then please see the guidance below
For errors of a net value between £10,000 and £50,000 which exceed the limits described below, or errors which exceed £50,000 or for errors of any size.
You must use this method if the:
net value of errors found on previous returns is between £10,000 and £50,000 and exceeds 1% of the box 6 (net outputs) VAT Return declaration due for the current return period during which the error was discovered
So in your case if the £16K is less than 1% of the box 6 figure for the current period you are reporting the error in then you would report it on the VAT return and there would be no requirement to notify us using a VAT 652 form.
Please see the guidance below:
4. Correcting VAT errors on a return already submitted.
Thank you.

Hi nollaig1980,
You cannot claim for mortgage interest.
Please refer to the following guidance  for further information -
EIM01476 - Employment Income;household expenses;how much can be reimbursed,
EIM32815 - Other expenses: home: household expenses: expenses that are deductible' and
EIM32820-Other expenses;home;household expenses;expenses that are not deductible', all available via:
GOV.UK The best place to find government services and information.
Thank you.

Hi James_1 Taxes,
You would need to consider your residence status for the tax year 2023 to 2024.  
Please have a look at the guidance at RDR3 and apply the statutory residence test. (RDR3 Statutory Residence Test).  
If you are not tax resident for the whole tax year and split year treatment applies, you would only declare the ETF relating to the period that you are resident in the UK.
Thank you.

Hi osti640,
If your overall Capital Gain is less than the Annual Exemption Amount then you do not need to report the Gain in your Self-Assessment (SA) Return - please see the following Guidance - https://www.gov.uk/capital-gains-tax and Capital Gains Tax: what you pay it on, rates and allowances.
Thank you