HMRC Admin 8 Response
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RE:Non Resident - SA109 form - Box or 21 or 22 for private pension with DT agreement country?
Hi,
As your private pension is taxable only in Portugal, you should not declare this in a self assessment tax return.
From a non residents point of view, the tax return is only interested in income and capital gains that are taxable in the UK, which your pension is not.
Thank you. -
RE:Tax on German pension
Hi Magda44,
You would declare the figure for January - December without apportioning them in the tax return, using the figure before NIC.
Thank you. -
RE:Offshore investment account
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RE: Form and notes to use for Tax Relief Claims Under German-UK Double Tax Treaty
Hi,
The DT individual form is a HMRC form. Some versions are tailored to certain countries, such as Germany.
These forms for Germany can be found at:
Double Taxation: treaty relief (Form DT-Individual (Germany)
While it does not matter to HMRC whether the generic form or the country specific form is used, the other country involved may choose to reject the generic form in favour of the tailored form. We would suggest the tailored form.
Thank you. -
RE:Gain and losses in day trade for index
Hi,
There is no requirement for you to report any losses to HMRC, however, if you want to be able to set the losses against a future gain, then, if you complete a tax return, you would declare the losses in the capital gains section and include supporting evidence.
Where a tax return is not required, the losses would be declared in a letter including supporting evidence.
Thank you. -
RE:Capital Gains Tax and PhD Stipend
Hi,
Capital gains tax is charged where an asset is disposed of for more that it was acquired for.
Income from property is chargeable to income tax.
A self assessment tax return is required to declare your rental property income.
You can check to register for self assessment at:
Check how to register for Self Assessment if you are not already registered.
Thank you -
RE:Will trust
Hi,
Please see following information which details how to register a trust:
When you must register a trust
HMRC cannot offer any tax planning advice. You may also wish to seek professional advise for this.
Thank you. -
RE:Inheritance tax for non residents
Hi,
Please contact the Inheritance Tax team for advice:
https://www.gov.uk/inheritance-tax
Thank you. -
RE:IHT refund
Hi,
Please contact the Inheritance Tax team for advice.
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/probate-and-inheritance-tax-enquiries
How Inheritance Tax works: thresholds, rules and allowances
Thank you. -
RE:Inheritance Tax Exemption.
Hi,
Please contact the Inheritance Tax team for advice:
Inheritance Tax: general enquiries
Thank you.