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  • Filing first self assessment as UK resident but non UK citizen

    Hello, asking this on behalf of my wife who is retired US citizen and now resident in UK on spouse visa. She will not work in UK. All income is US sourced pension/ Social security. We applied for a UTR using form SA1 which we posted to HMRC and received back her UTR several days ago. We are not sure what steps to take next. We tried to create an individual account with HMRC but as she does not have a NI number the process stalls. Wondering how best to navigate this. She will be a UK tax resident for 2023/24 so we do have some time before needing to file. Appreciate any advice regarding next steps. Thank you.
  • Confused about NI shortfall and Class 2 eligibility

    Hello, I am a 69 year old man. UK citizen who has recently returned to live permanently in the UK. I left to live in USA in 1979 and worked up to that time. I have 8 years of NI contributions for the years prior to leaving. I have access to my NI record and checked with the future pension forecast and I am eligible to make up 12 years of NI contributions from 2006/7 - 2017/18. On my record I am quoted making Class 3 contributions at a cost of 824.20/year. I was told to look into my eligibility to make up these missing years with Class 2 contributions but am confused if in my particular situation I qualify. Someone on the phone from HMRC said I was ineligible to make up the short fall as Class 2 contributions as I was now past state pension age. I was self employed in USA for 90% of my years there. Would appreciate any help with this. Thank you
  • Tax payments for our first year in UK

    Hello, I need help understanding how to navigate our new UK tax situation. I am a UK/US citizen and my wife a US citizen here in UK on a spouse visa. We moved from California at the end of March 2023 intending this as a permanent move and will be considered tax residents for UK tax year 2023/24. We are both retired and our only income is foreign pensions for us both and a small amount of savings interest and modest dividends. We individually make more than our UK personal allowance. In the US we file as married filing jointly and understand that in the UK we will file individual self assessments and we have both registered for that. I have my UTR but my wife still awaiting hers. I'm confused as to how to navigate this first year as I was told we should pre pay some of our self assessment UK taxes before the end of the current US tax year 31/12/2023 even though we have not filed a self assessment and that payment would off set any US tax liability when filing our US return. I was also told by HMRC that the opposite was true. Pay our US taxes for 2023 and use that as credit towards our UK tax liability. I'm very confused about how best to comply with all this. Then others have mentioned split year treatments and my head spins. Would appreciate any advice or direction to some information on all this. Thank you.