HMRC Admin 19 Response

Hi Bill Wong,

You will need to determine your residence status, to determine the action needed. You can see the guidance on residence here:

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

You can take the tests here:

RDR3 Statutory Residence Test

If split year treatment applies you will need to complete a Self Assessment tax return to claim this.

You will need to complete a Self Assessment tax return anyway, as the foreign income generated while you are resident in the UK, is taxable in the UK.  You can register here:

Register for Self Assessment

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,

If your wife is employed or self-employed abroad, she may be eligible to pay voluntary National Insurance contributions at the class 2 rate. She will need to complete the CF83 application form for us to check if she is eligible or not. Please see notes within the NI38 (Social Security Abroad) which outlines the conditions that need to be met to pay at the class 2 rate.

Social Security abroad: NI38

Thank you.

Hi,

For customers over State Pension Age, once a payment is allocated to the National Insurance record, an electronic update is passed to the DWP. It is then up to them to ascertain if any change is due to the state pension and take appropriate action. The date we received the payment will be taken into account when any increase is calculated.

We are unable to advise how quickly this takes place and you will need to contact the Pension Service team for this information.

Contact the Pension Service

Thank you.
 

Hi,

PIM 2510 states that if the property business only consisted of letting a single house, it would cease when the tenant left and the customer began to use the house as a private residence or, alternatively, when they decided the house would not be re-let.

If the house is put up for sale the intention is not to continue the rental business and related expediture, council tax, domestic bills, would not be allowable against the letting income up to cessation. A property could be up for sale for a considerable time and HMRC would not subsidise the related expenses.

Thank you.