Skip to main content

This is a new service – your feedback will help us to improve it.

  • Stamp Duty Land Tax - Relief for First Time Buyer (sole purchaser)

    https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers-guidance-note I am the sole purchaser of the property and I fulfil the definition of first time buyer as stated in the guidance note (the above link - Chapter 3). Would there be any impact on my status as a first time buyer, if my spouse owned a dwelling before but he won't be the purchaser of the property I am going to buy (i.e. it's not a joint purchase)?
  • Exchange rate

    For income in foreign currency, is it fine to convert it to GBP based on the monthly exchange rates published in the HMRC website? https://www.gov.uk/government/publications/hmrc-exchange-rates-for-2021-monthly There should be no need to refer to the daily exchange rate, I believe?
  • Statutory Residence Test - 2nd automatic UK Test

    May I reconfirm if my understanding about the 2nd automatic UK test is correct? I am from a foreign country and moved to the UK in late January 2021. I started to rent an apartment on 18 Feb 2021 and have been living there since then . I have no overseas home after I arrived in the UK. Based on these information, is that I meet the condition of this test? https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3#automatic-uk-tests
  • Third automatic overseas test

    Regarding details of the third automatic test: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3#automatic-overseas-tests "You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and: you spend fewer than 91 days in the UK in the tax year the number of days on which you work for more than 3 hours in the UK is less than 31 there is no significant break from your overseas work" It states that annual leave, sick leave or parenting leave are not counted as "significant break", How about no-paid sabbatical leave? If I would have worked for more than 3 hours overseas, but did not do so since I am on no-paid sabbatical leave, would this also counted as "significant break"?
  • Registration for self assessment

    Hi, I have registered online for self-assessment but did not receive any update regarding UTR number. Is there a way I can check the status for the registration? Would there be a hotline or email I can contact if my registration has been submitted successfully? I have created a personal tax account but when I log in, it only shows my NI letter and there is no record about my registration for the self-assessment. As the deadline for the registration is approaching, I am worried...
  • RE: Split year treatment

    Thanks. I have already reviewed the rules and understand I am qualified for the split year treatment. My question is, when I fill in the self-assessment, whether I need to report income for the whole tax year or just those income from the time I become UK tax resident. For example, I become a UK tax resident on 1 Feb 2021. My overseas income in the whole 2020-21 tax year is 1000 pounds, in which 50 pounds is incurred from 1 Feb 2021 till the end of 2020-21 tax year. When I fill in the tax assessment regarding the overseas income I have, shall I report 1000 pounds or 50 pounds?