HMRC Admin 21 Response

Hi clbroche,
Please refer to guidance at: HS283 Private Residence Relief (2024)
Thank you.

Hi Safi,
Please refer to guidance at Individual Savings Accounts (ISAs).
Thank you.

Hi Freddie,
Please refer to guidance at Pensions Tax Manual: PTM176310.
Thank you.

Hi thalliday1985,
In moving to the UK, you will become tax resident in the UK.  This means your employment with the company in Ireland, will be taxable in the UK and not Ireland.  
You would need to arrange for your employer to stop deducting tax in Ireland, so that you can pay the tax in the UK, by completing a self assessment tax return.  
We can't advise you what you need to do to notify the Irish tax authorities.  If you are resident in the UK, you could apply for a certificate of residence, that you can send to the Irish tax authority.  
(How to apply for a certificate of residence to claim tax relief abroad).
Thank you.

Hi Canada123456 Canada123456,
Where a UK resident makes a lump sum withdrawal from a Registered Retirement Savings Plan (RRSP) or a Registered Retirement Income Funds (RRIF), Canada imposes a 25 per cent withholding tax'.
DT4617 - Double Taxation Relief Manual: Guidance by country: Canada: Withdrawals from Canadian RRSPs/RRIFs.  
No tax credit relief is allowable, which means that the full lumpsum is taxable in both Canada and the UK.  You can, however, claim a foreign tax credit relief of up to 100% of the foreign tax deducted, against your UK tax liability.  This will be under article 21 of the UK / Canada tax treaty, regarding the elimination of double taxation.  
1978 Canada/UK Double Taxation Convention (2014 consolidated version 1 / 26
Thank you.

Hi Lindsay,
Yes, this income would be covered by your trading allowance of £1000 - as such, you do not need to declare it, or complete a Self Assessment return. You can read more here - Trading allowance.
Thank you.
 

Hi Chrono73,
You can confirm that you no longer need Self Assessment by webchat, online form, phone or post.
Find out more here - Self Assessment tax returns.
Thank you.

Hi Boman,
Foreign tax credit relief can only be given if UK tax is due on the same source of income. as you state no UK capital gains tax is due, you therefore cannot claim foreign tax credit relief for this and would need to seek a refund from the foreign tax authority.
Thank you,
 

Hi andryha123,
Yes if you are a higher rate taxpayer and the pension contributions are from your net wage then you can claim the additional relief on your Self Assessment tax return.
When you submit your Self Assessment you will receive a calculation SA302. If you want to query the SA302 if you allow 3 working days for the submitted tax return to process to HMRC records and then contact us we can review.
Self Assessment: general enquiries.
Thank you.

Hi Yvette,
Please refer to guidance at Tax on your UK income if you live abroad.
Thank you.