HMRC Admin 8 Response

Hi,
Your employer's contribution to your pension scheme is not a factor when calculating the maximum amount that you can pay into a pension scheme and claim tax relief.  
It is your contributions that matter, not your employers.  If your income is £61000, then you can pay up to £60000 into your penson scheme and claim tax relief.  
Any unused relief from the 3 previous tax years can be carried forward and added to the threshold for the tax year in question.
Thank you.
 

Hi,
You can find the UK / Spanish tax treaty at:
Spain: tax treaties
You will need to look for the article that covers you source of income.  
You can apply to HMRC for a certificate of residence:
How to apply for a certificate of residence to claim tax relief abroad to submit to the Spanish tax authorities, showing that you are Uk resident under article 4 of the tax treaty.  
You will need to declare the amount of income and the article that the income relates relates to.  
If there is no article, then consider the other income article.  You will need to register for self assessment, if you are not already registered and you will need to submit a tax return, declaring the foreign income.
Thank you.

Hi,
Your wife will need to review the guidance on residence at RDR3  and take the residency tests, to determine her tax residency status in the 2023 to 2024 tax year.  
This will determine whether she needs to declare the overseas earnings in 2023 to 2024 on a self assessment tax return.  
If your wife is UK tax resident for 2024 to 2025, then she will be taxable in the UK on her Overseas employment income.  
As this income is taxable in the USA, she will need to claim a foreign tax credit in her self assessment tax return, so that she does not pay the tax twice:
Check how to register for Self Assessment
Thank you.

Hi,
On a paper SA100, you would show the gross paid into the pension scheme by you and your pension provider in box 1 of page TR4.  
When tailoring the online tax return on page 3 of 3, tick yes to Did you make contributions towards a personal pension or retirement annuity?
This does not include payments you make to your employer's pension scheme, which are deducted from your pay.
Thank you.

Hi,
Where a flexibile account allows the withdrawal of funds, you can only pay back into that same account, the withdrawal plus up to £20.  
Thank you.

Hi,
There may be a capital gain tax liabiliy arising from the disposal of this property.  
There is a calculator at:
Tax when you sell property to help you work out if  you made a gain on the property disposal.  
If after costs have been deduced from the disposal value, there is a gain, then you will need to report and pay the tax within 60 days of the completion date.  
At the end of the calculator, you can save a copy of the capital gains calculation and register for a capital gains account, which you can use online, to report and pay the tax due from your calculation.
Thank you.

Hi,
Please refer to the guidance at:
Marriage Allowance
Thank you.
 

Hi,
There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax. Further guidance can be found here:
Tax on savings interest
Tax on dividends
No evidence needs to be given to HMRC but you may want to  check with your bank.
Thank you.

Hi,
There are other factors to take into account. please refer to guidance at:
RDR3: Statutory Residence Test (SRT) notes
Thank you.

Hi,
It would need to be a gift to your wife where no actual funds are involved in order to be free from capital gains:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.