HMRC Admin 25 Response
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RE: Certificate of Tax Residence
Hi lb1991,
The guidance in Annex A details the type of documentary evidence you should provide to HMRC to have your residence in the UK verified.
The HMRC address to which you should send the documentaion (with a covering letter) is also provided in the link below.
Annex A: documentary evidence of continuous residence in the UK
Income Tax: general enquiries
Thank you. -
RE: Overseas Remote employee for a UK based employer
Hi Detail Rec,
If an individual moves overseas on a long term basis and becomes tax resident in the overseas country, but continues to work remotely for a UK employer, it is likely that the other country will tax his employment income.
Employees who spend most of their time abroad over a period of a year or more may be able to obtain full UK tax relief on their earnings by completing form P85 and sending it to HMRC who will confirm the tax code to use
For more information on what is expected of employers and employees in this kind of situation, please refer to the following guidance:
Employees working abroad
Thank you. -
RE: Pension Lump Sum and Claiming Tax Refunds for Non-Residents
Hi Clarky55,
It depends on the actual amount of income received.
If the gross payment is over £100,000 you will need to complete a tax return and enclose HS304 with the return.
If under, you can use the DT individual claim form.
Thank you. -
RE: Reporting savings interest
Hi Findingout,
If your account doesn't show a breakdown, you will need to contact our helpline to query this:
Income Tax: general enquiries
Thank you. -
RE: Reporting savings interest
Hi JithinJose2409,
If you meet the criteria for completing a Self Assessment, then you do need to include this on the return.
Once HMRC are informed of interest by banks we do update your tax code accordingly.
Check if you need to send a Self Assessment tax return
Thank you. -
RE: US Beneficiary IRA Distribution
Hi BritishAl23,
That is correct.
Thank you.
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RE: Self employed but without setting up company
Hi CK Wong,
This will be 5 April to fall in with the tax year ending
Thank you. . -
RE: Foreign Pensions - Double Tax Agreements
Hi Jon Carter,
Only if the conditions at 17.1 are not met.
Thank you.
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Money transfer
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RE: Reporting CGT on Overseas Property sale
Hi ogmir,
March 2023, is in the 22/23 tax year.
Any foreign income or capital gains must be declared in a Self Assessment Tax return.
To avoid late filing penalties and interest charges, a paper tax return must be in HMRC possession, no later than 31 October 2023.
A tax return submitted online, has up to 31 January 2024.
In both cases, payment of the tax must be made by 31 January 2024, to avoid late payment penalties and interest charges.
Thank you.