Clive Smaldon

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.

Not HMRC...yes, you state you are UK resident, meaning liable on worldwide income. If you are not also resident in UAE Article 14 says its only liable in UK, unless exercised in UAE, in which case it may be taxed in UAE also. If you are also resident in UAE the situation changes and you need to detemine treaty residence in that situation...so not enough info from your question to be definitve...the article is "reciprocal/inter changeable", you can replace each country for the other depending on your residence position

Not HMRC...no there is no different arrangement, you are liable, in full, on rental profits on the property you rent out, you also claim 100% of the mortgage interest as a finance cost (NOT A DEDUCTION) and will receive 20% tax credit for that. If its joint you BOTH need to do SA returns with 50% of the figures for income, expenses and interest costs.

Not HMRC...you need to determine both statutory tax residence and if in both countries, then Treaty residence (article 4, para 3 of the DTA) and determine where that is. Once you have determined that you need to check the DTA for EACH source of income. Where the source MAY be taxed in a country it means its liable in both countries, with a tax credit in the other. Where it says the source is ONLY taxable in one country it will be the country of TREATY residence, despite remaining SRT in both countries.

Not HMRC...HMRC seem to be having issues with replies to posts appearing on wrong posts...in answer to your question, you need to tick the box for additional information pages when tailoring the return, there is a separate box on the additional information pages re post cessation expenses...used to be box 6 on page Ai2, if it hasnt moved (not checked this years return for it). In terms of if receiving post cessation income that would be "other income"...hope that helps.

Not HMRC...HMRC seem to be having issues with replies to posts appearing on wrong posts...in answer to your question, you cannot file SA109 online via HMRC, therefore the whole return needs to be paper or you need to buy commercial software.