HMRC Admin 32 Response

Hi Everton Dantas,

There is no double taxation agreement between Brazil and the UK, so income could be taxable in both countries. However, unilateral relief under DT3901 can be applied to interest received.  
DT3901 - Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes

You will need to review your residence, domicile and whether the remittance basis can be applied. HMRC cannot advise on whether you are UK tax resident for the year or not. You will need to use the Statutory residence test to determine this on your own personal circumstances.

Guidance can be found here

RDR3 Statutory Residence Test

Tax on foreign income

Savings are themselved not taxable, but interest arising from the savings is. Even if you have paid tax on this in Brazil, it may also be taxable in the UK. Where unilateral relief applies, a foreign tax credit can be claimed.

Thank you.

Hi,

You do not enter the adjusted income figure on the return. It is calculated based on the information you enter on the return. When completing the tailor your return section, you need to answer yes to the question which asks if you made pension contributions.

Thank you.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Hi,

Apologies if you are having issues getting through to us to review the code. Unfortunately we can't view your tax code on this forum and you will need to contact our Income Tax team again.

Income Tax: general enquiries

Thank you.

Hi,

You will need need to review the guidance at RDR1 and apply the tests at RDR3, to determine your residence status. If you are deemed resident for the full tax year, then you will need to convert your Hong Kong earnings and tax deducted into pounds sterling and declare on a Self Assessment tax return. If split year treatment applies, you would only declare your UK income from your date of arrival.  

Residence, domicile and the remittance basis: RDR1

Thank you.

Hi,

If you wish to claim split year treatment, the tax retrun with the SA109 must be completed.

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the income 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 Mandy Wong,

You will need to submit an amendment to your figures to show only the UK part of the income.

Thank you.

Hi,

Please refer to guidance here:

Tax on foreign income

Thank you.

Hi LH,

The bonus payment will be declared on the employment page SA102. For split year it is the residence page SA109 and the rental income is SA105.

Thank you.