HMRC Admin 18 Response

Hi,
We are unable to review personal matters in this forum.  For an answer to a personal question of this nature, you would need to contact our self assesment helpline on:
Self Assessment: general enquiries
or contact our webchat facility at:
Contact HMRC.
Thank you.

Hi,
You are able to carry forward unused annaul allowances from the 3 previous tax years.  As long as you pension payment in the year is below the threshold plus the carried forward suplus, there is nothing to declare on your tax return.  If you do exceed the maximum, then the excess is called a pension savings tax charge and is taxable.  Please have a look at the guidance at:
Check if you have unused annual allowances on your pension savings
Thank you.

Hi,
The savings allowance only applies to savings.  Savings are usually from bank or building society interest, but a list of interests covered by the allowance can be found at:
Tax on savings interest
Interest is income taxed under income tax rules.  Capital gains tax is a separate tax and arises from the disposal of assets for more than they were acquired for:
(Capital Gains Tax).
Thank you.

Hi,
You need to claim foreign tax credit relief.  It is not automatically given.  Your tax return should show your UK income for the whole tax year and your foreign income only from the date you arrived in the UK.
Thank you.

Hi Pentonia,
A list of government and non government pension can be found at:
DT claims and applications - Types of income: Pensions and Annuities
The list advises that a NHS pension paid by NHSBA is non government, so would be taxable in Spain, if that is your country of residence.  Article 17 of the UK / Spain tax treaty covers pensions and article 6 covers income from property:
2014 UK-Spain Double Taxation Convention
Thank you.

Hi,
The guidance is stating that you choose the period of 365 days when you worked full time in the UK, but did not meet the 75% test.  All or part of the 365 periods falls in the tax year.
Thank you.

Hi,
Correct.  You either claim the property income allowance or expenses, not both.
Thank you.
 

Hi,
If the pension contributions are deducted from you net pay and you are a higher rate taxpayer then you claim the additional releif on your Self Assessment tax return. If not higher rate then nothing to declare. 
 

Hi,
If the amended calculation is still not available please contact HMRC to review and issue a copy if needed:
Self Assessment: general enquiries
Thank you.

Hi,
If you are receiving a monthly pension then this will need to be declared on your Self Assessment tax return. If you total income is less then your personal allowance £12570 then you will not pay tax. If the lump sum was taxable then it would be declared if non taxable then not declared. 
Thank you.