Clive Smaldon

...just to clarify by reference to your example... Colleague, £55K salary £10k salary scarifice, leaves £45k taxable, relieved the excess over £50270 at HR You, £45k salary, £10k salary scarific £35k taxable, £10k other income, £45k taxable, therefore relieved the excess over £50270 at HR The overall tax due would be identical...and thats why you dont claim salary sacrifice on a tax return, ever.

Not HMRC...if you are UK tax resident then you are liable to UK tax on income and capital gains worldwide. The UK/Polish DTA says the sale of the property is liable in both countries, so any tax you paid on the sale in Poland can be offset against any liability in the UK, but you cant relclaim any excess in the UK and need to pay any difference if there is one. Doesnt matter what you did with the funds, if its a disposal liable to tax and you are UK tax resident then you are also liable in the UK.

Not HMRC 1 Yes 2 Yes 3 Yes 4 Yes, management/professional costs.

Not HMRC...Anthony, you and HMRC are incorrect, its salary sacrifice, its already been removed from salary, so youve had the tax relief by it not being taxed, and the contribution itself is then viewed as an employer contribution, if you follow what HMRC admin said you will be submitting an incorrect tax return and claiming releif to which you are not entitled. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42785 see the last paragraph

Not HMRC...this appears to be a fixed interest account, liable to income tax, not capital gains tax and would be liable to tax at her highest rate of income tax after her annual interest allowance.

Kalpana...Mortgage interest has no upper limit, if the purpose of the borrowing was allowable (buying/improving rented property etc)...its always a claim to full amount (or allowable amount) of the loan(s), which the calculation will then relieve at 20% up to the amount of the liability on the property only. You appear to have confused the £1000 annual property allowance, which is only claimed when expenses and mortgage interest are not claimed, i.e. you cant claim £1000 allowance AND expenses/interest. These figures were tapered on the change to 20% through 2020, from then interest releif has been 20%. You need to amend your returns.

Not HMRC...yes you need to declare it, You either claim expenses or the £1k allowance, NOT BOTH...so if claiming expenses and there is a profit the difference is liable, if claiming £1k allowance then on £1300 turnover £300 would be liable to tax. You also need to formally register as self employed from when this started if not done so,

Not HMRC...this is a legal nightmare. If you gift the property to your son and account for CGT then you are relinquishing your beneficial interest in full on gift. If you dont have a beneficial interest you cant have a tenancy agreement with a tenant in your name in which you have no legal interest. If you establish a beneficial interest (via legal routes) the gift is nul and void. The tenant should have an tenancy agreement with your son and he should account for tax via SA. (Its not just the tax position that is messy, in the scenario you propose if anything happened to you the rent would be payable to your estate not your son, if anything happened to your son the property would be part of his estate and even though the tenant had an agremeent with you the property could be sold regardless of that agreement)

Not HMRC...it is NOT taxable income https://www.gov.uk/government/publications/statement-of-practice-4-1997/statement-of-practice-4-1997

Not HMRC...NHS locums pay gross pension contributions as part of the locum contract (in respect of self employment)...treated as old style retirement annuity contracts, so whilst the position is "normal" re salary within the NHS and pension deducted via employment, i.e. relief at source, for locum work not under PAYE the entry on the return is to pensions with no relief previously given, which results in a deduction from income before tax is calculated. Surprised no-one who answered this at HMRC is aware of this.