Clive Smaldon

183 days may or may not be relevant...its 90 days if you are claiming to be not UK tax resident under SRT test 3, i.e. working full time abroad and not UK tax resident, which is the opposite of being resident per first question...183 days only comes in to it re automatic UK tax residence test 2. You need to work through the tests in order https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3 If you meet one test as you work through them, thats it, you stop, that determines if SRT resident in UK or not, if inconclusive then you move to sufficient ties tests, once youve decided that you can view article 14 from that basis, unless SRT resident in both countries in which case you need to determine treaty residence via the DTA itself.

Not HMRC...depends if you are on cash or accounting basis. Most "new" businesses/property situations are defaulted to cash basis, which means it goes on the year in which paid, so if thats you then its when paid, if on accounting basis you would "provide" for the payment in the year before...but as you are asking the question Im guessing it hasnt come up before so you would default to cash basis?

Not HMRC...if you are UK tax resident and not tax resident in the Isle of Man if goes on the foreign pages as pension income, if you are tax resident in both countries you need to determine which state has the right to tax it as its only assessble in one state.

Not HMRC...you need to check the UK DTA for the country the land was sold in, to see if UK can also tax it (presumably UK tax resident?)...usually its also taxable in the UK with a foreign tax credit...but not always...if it is the gain is also calculated on UK rules (which can be totally different than the rules in the original country), it may lead to more tax being due in the UK (after the tax credit) as UK CGT is based on different marginal tax rates than the other country, or if the same or less is due on UK rules then the foreign tax credit covers it but you cant reclaim the difference...like I say thats USUALLY the position, but check the DTA, if it says the countries MAY both tax it then its liable in the UK

Not HMRC...never seen HMRC stop the NI side, tax, yes, that stops, but never seen NI stop...if you are successful please post here as to how resolved

Not HMRC...Im curious...reading this a taxpayer entered a benefit of £1 which led to tax of £7k? How is this even possible?

Not HMRC...you dont have any sources allowable to claim accountancy fees i.e. interest and dividends do not qualify as sources of income to claim an accountancy deduction...its generally self employment/property i.e. where accounts may be necessary...and some other sources in certain situations

Not HMRC...you need to speak to HMRC and cancel and close down your PAYE scheme immediately. You CANNOT operate PAYE via self employment to pay yourself, it is effectively "fraudulent"...claiming deductions against profit that are not due! You are assessed on your trading profit, PAYE payments to yourself are NOT allowable deductions from profit, your figures will be all over the place. You must cancel all PAYE transactions to date and get HMRC to refund tax/ni paid over and account for it under self assessment. Profit assessable to tax from your business will calculate class 4 ni automatically each year, class 1 is NOT payable. Class 2 would also be due (but treated as paid unless profit too low in which case you tick the box to pay voluntarilyif you wish to do so). Given all of the above I would strongly recommend you make an appointment with a local accountant to sort this out, as it is a very complicated "mess".

Not HMRC...pension contributions outside of PAYE (to a SIPP for example) extend the basic rate band in any tax calculation, they do NOT alter the base assessable figures for calculation for inclusion/eligibility of allowances/which order income sources are assessed. When via PAYE (relief at source) the figure is already deducted from the P.60 figure. I dont see what the issue is, the calculation is, as far as I am concerned correct when it comes to calculation of any savings rate band, unless it is on the list of "HMRC exceptions" whereby it would be a known issue.