HMRC Admin 19 Response

Hi Ruken G,

Income Tax in the UK is normally calculated using the arising basis. This means a person is taxed on their income and gains in the year they arise.  

You will need to review the following guidance and take the tests at RDR3, to determine your situation. From that, you will be able to work out if your Qatari income is taxable in the UK. 

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

Thank you.

Hi Neil,

Yes, you can still apply if the period you are looking for is when you were still resident in the UK.

Thank you. 

Hi GY,

If you want to apply for split year treatment, then yes, a tax return is required. You will need to use 3rd party software as you need to include the SA109 and this is not supported on HMRC software.

Thank you.

Hi David,

You should now get a reply by 2 February 2023.

Thank you.

Hi,

Possibly, you can see guidance here:

BIM59501 - Particular trades: internet trading

Thank you.

Hi Snits88,

No, you do not need to declare these. 

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,

HMRC cannot comment on Brazillian tax legislation.  

As you would be out of the UK for only 80 days, you would still be considered resident in the UK for tax purposes.  

You can still continue to work for your UK employer while outside the UK and your employer should continue to deduct tax and National Insurance as normal. Please note that there is no double taxation agreement with Brazil, so you could be taxed on your UK employment there as well.

Thank you.

Hi,

NRE account interest that is taxable in the UK, can receive a credit not exceeding 15%, for Indidan tax, even if no tax has been paid. The credit relief is calculated using the tax spared mechanism, which deems Indian tax to have been paid at the marginal rates applicable there. You can see guidance here: 

DT9553 - India: Notes

Thank you.

Hi,

This is foreign income and meets the criteria for completing a Self Assessment tax return. You can register for a tax return here:

Register for Self Assessment

You would need to convert from euros to sterling, using the official exhange rates, which can be found here:

Exchange rates from HMRC in CSV and XML format

You would complete the self employment supplementary page SA103 and if you paid foreign tax, you would also complete the section 'Foreign tax paid on employment, self-employment and other income' on the foreign supplementary page SA106, as well as claim Foreign Tax Credit Relief. 

Thank you.
 

Hi prarit,

There is no Income Tax implication on moving the money to the UK. You may however need to pay tax on any interest or dividends that this then generates.

Thank you.