HMRC Admin 13 Response
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RE: BNO - Overseas Bank Interests & Local Bank Interests
Hi Raven888
For previous tax year where a tax return is not issued, you can use the world-wide disclosure facility at Tell HMRC about underpaid tax from previous years
For tax years where a tax return has been issued, you need to submit the tax return.
Thank you. -
RE: Do I need to complete self assessment?
Hi Eunice Siu
You would use the date you arrived in the UK to work out the number of days in the UK.
The statutory residence tests are designed to help you work out if you are 'tax resident' for the whole tax year or 'tax non-resident' for the whole tax year.
If you are tax resident for the whole tax year, a self-assessment tax return would be required for you to declare your world-wide income in the tax year; unless split year treatment applies to you.
If it does, you will need to complete a self-assessment tax return, to claim split year treatment and declare your UK/world-wide income and capital gains from the date you arrived in the UK. If you are tax non-resident for the whole tax year, then a tax return would only be required where your UK sources of income or capital gains for the whole year, needs to be reported in a tax return.
Please see Guidance at: Tax on foreign income: UK residence and tax
Thank you. -
RE: P85 Nil Tax Code Query
Hi Wolvo999 Olney
Self Invested Personal Pension (SIPP) payments made to you, would be classed as under pensions in the tax treaty and would remain taxable in the UK.
If you are a UK national, then you have a personal allowance to set against it and the appropriate amount of tax deducted.
Thank you -
RE: Capital gains tax
Hi JA
No. Please see guidance at: Tax on your UK income if you live abroad: Selling or inheriting assets.
Thank you. -
RE: Place of Business
Hi.
The address we would normally need for the business is the principal Place of Business and where the day to day running of the business takes place.
There are certain exceptions to this where this can't be provided
Please see guidance at: VATREG03550 - Registration - general: principal place of business (PPOB) - HMRC internal manual
Thank you -
RE: P85 with no fixed address in new country
Hi Mayahb,
Yes you can still send in a P85, you can request any repayment be sent to a new nominated address or a uk based nominee if required.
Get your Income Tax right if you're leaving the UK (P85)
Thank you -
RE: Where to get another copy of PAYE Tax Coding Notice
Hi Pedr0HM
Once you are logged in to your Personal Tax Account (PTA):- click on Pay As You Earnm (PAYE) section
- click on check current tax year/hyperlink >
- scroll down and click on (i) Understand your tax code
Further details that can reviewed or actioned via the Personal Tax Account can be found at Personal tax account: sign in or set up
Thank you -
RE: P45 Issue
Hi Buie01 Buie
If you require the P45 to start a new employment, you can sign a P46 instead to make sure you are placed on the correct tax code.
If you have already started a new employment and they are operating an incorrect code, due to your previous employers P45 not being provided to you, please contact us at Income Tax: general enquiries.
Using this link you can set up your Personal Tax Account and check PAYE details submitted by your previous employer or add a new employer both within the Pay As You Earn (PAYE) sub section.
Thank you -
RE: HMRC are saying there is a salary for 22/23 but there isn't
Hi chickaj
If you corrected your payroll record to show a NIL salary for this director and you believe your records to be correct then the director should contact ourselves at:
Self Assessment: general enquiries
Thank you