HMRC Admin 8 Response

Hi,
With regards a payment being treated as a disbursement it has to meet all of the conditions in section 25.1.1:
Supplies made by or through agents: other situations
Unfortunately we do not  advise re DST please ref to link here:
Check if you need to register for Digital Services Tax
Thankyou.

Hi,
Please refer to page 10 of the notes in this link:
VAT refunds for DIY housebuilders Claim form for new houses it states to include a covering lettr if outside of the time limits.
Thankyou.

Hi William Wu,
If there is not an option on the individual Gateway account to select that you are overseas, then as VAT is a business tax please create a gateway ID as an organisation rather than an individual.
This should allow you to continue. If you have any further technical online issues the online services helpdesk contact details are located here: Technical support with HMRC online services
Thankyou.

Hi,
Energy-saving materials, when installed in residential accommodation or, from 1 February 2024, a building intended for use solely for a relevant charitable purpose, qualify for relief when they consist of any:

•    controls for central heating and hot water systems (read section 2.8)
•    draught stripping (read section 2.9)
•    insulation (read section 2.10)
•    solar panels (read section 2.11)
•    wind turbines (read section 2.12)
•    water turbines (read section 2.13)
•    ground source heat pumps (read section 2.14)
•    air source heat pumps (read section 2.15)
•    micro combined heat and power units (read section 2.16)
•    wood-fuelled boilers (read section 2.17)
Water-cooled heat pumps are not on the list covered by the relief and are therefore not eligible.
Installations of energy-saving materials
Thankyou.

Hi MC,
Yes these contributions count:
 PTM051100 - Annual allowance: essential principles
Thankyou.

Hi,
Please refer to:
CG64495 - Private residence relief: only or main residence: two or more residences: time limit for nominating
Thankyou.

Hi,
Yes, that is correct.
Thankyou.

Hi,
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.  The foreign tax credit can be up to 100% of the foreign tax paid.  You will need to amend your tax return.  
If online, you add the foreign page and declare the tax in the foreign employment.  
Alternatively, you can submit a paper SA106:
Self Assessment: Foreign (SA106) for the tax year in question, with a covering letter advising you are amending your tax return.  
You have until 31 Janaury 2026 to amend your 2022-2023 tax return.
Thankyou.

Hi,
Article 17(2) of the the tax treaty between the UK and Bulgaria does not include tax relief for state pension.  
This means the state pension remians taxable in the UK and should not be included on the DT individual form. 
As the other pensions you mention, are non government, then you need to mention each of those pensions individually and include relevant details, but only for those that have commenced payment.  
Any pensions still to commence, will need to be declared in a further DT indidivual at a later date, but only after they commence payment.
Thankyou.