HMRC Admin 32 Response

Hi Robin Gillies,

Your payment can be allocated during a phone call if the correct amount has been paid. If the amount you paid was not correct, details will need to be referred to a caseworker to allocate and current timescales show that this may take 23 weeks.

You can contact our National Insurance team on 0300 200 3500 and ask for your payment to be allocated, however please note that our lines are extremely busy at present.

Thank you.
 

Hi Orchard Exile,

Your CF83 application will be honoured from the date it was received by HMRC. So, if it was received prior to 05 April 2023 and you have ticked the box to request a shortfall of National Insurance contribution for previous years, tax years 2006-2007 to 2016-2017 will still be quoted on your shortfall (if you are eligible to pay them) regardless of when it is processed by HMRC. 

There is nowhere on the form for you to state which shortfall years you want to pay as HMRC would quote all years that are available for you to pay, then you would contact the Pension Service to confirm if paying for any of the years quoted will increase your pension. This information will be sent to you once your application is processed.

Thank you. 
 

Hi,

If this is a German state pension, it is only liable in Germany and doesnt need to be declared in the UK. If a private pension, you need to declare the amount in sterling and it will be taxed at the highest rate of tax you are liable to.

Thank you.

Hi,

As the 2019 to 2020 year will have already been reviewed and any potential repayment settled, a P85 is not needed. You can however, let us know your new address (if not already noted) to keep your record updated.

Thank you.

Hi,

If not claiming any Foreign Tax Credit Relief then just put details in the additional information section to confirm that the employment declared on SA102 is a foreign employer.

Thank you.

Hi,

In the SA102, you would show the actual pay and tax as shown on your P60. The element of the pay that is not taxable in the UK, would then be showns on SA101,

Self Assessment: additional information (SA101)

Page Ai2 in box 12 " Foreign earnings not taxable in the UK". For online tax returns, you would select Other tax reliefs and deductions, when tailoring your return and enter the amount of income not taxable in the UK. This entry will give a credit in the tax calculation, for the income not taxable in the UK.

Thank you.

Hi,

Please refer to guidance here.

Tax on foreign income

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax.  

Further guidance can be found here:

Tax on savings interest

Tax on dividends

Thank you.

Hi Amit Vanjani,

Yes, as a UK tax resident you need to pay tax on your worldwide income.

Thank you.
 

Hi,

The remittance basis can be used where an individual is UK resident, but is not domiciled. If that persion chooses not to remit income arising outside the UK, while they are UK resident, then it is not taxable in the UK.  

If the income is remitted to the UK in a later tax year, it will be taxable in that tax year. The remittance basis rules change when someone has been resident in the UK for 7 or more of the preceeding 9 tax years.  The individual will lose their personal allowance / annual exempt allowance and be taxed on a fixed sum of £30000.00, plus their UK income and gains. The rules then change if the individual has been resident in the UK for 12 or more of the preceeding tax years. The individual will lose their personal allowance / annual exempt allowance and be taxed on a fixed sum of £60000.00, plus their UK income / gains.  

Finally, once a non domiciled person is resident in the UK for 16 years plus, they become 'deemed domiciled' and become subject to tax on their 'world-wide' income in the tax year that it arises. There are guidance noted on residence, domicile and remittance here.

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.