HMRC Admin 25 Response

Hi sonia Wong,
With split year treatment, the full allowance is available against the UK taxable income.
The pension relating to the period you were overseas, is not taxable.
Only the pension arising from your arrival in the UK, will be taxable in the UK, and should be reported on a Self Assessment Tax return.
Thank you. 

Hi Helena Tse,
You will need to complete a Self Assessment Tax return (SA100), in order to claim the 'remittance basis'.  
You will also need to complte SA109, boxes 28 to 40, to declare the unremitted income.
Any unremitted income from a previous year, that is remitted to the UK in a later year, will be subject to tax in that later year.  
Individuals can decide on a year by year basis whether to use the remittance basis. If they choose not to use the remittance basis the arising basis will apply.
Foreign income and gains are remitted to the UK if: 
- they are brought to, or received in or used in the UK refer to:
RDRM33100 - Remittance Basis: Identifying Remittances: Conditions A and B: Contents
- a service is provided in the UK which is paid for overseas using foreign income or gains (refer to RDRM33100)
- they are used overseas in respect of a relevant debt in the UK.
In simple terms a relevant debt is a debt that relates to property brought to or used in the UK, or a service provided in the UK refer to:
RDRM33160 - Remittance Basis: Identifying Remittances: Conditions A and B: Condition B - relevant debt
Guidance on the remittance basis can be found at section of :
Residence, domicile and the remittance basis: RDR1
Thank you. 

Hi HKlady,
An individual's income can be made up of many things and that may also include dividend payments from investments.  
It does not have to be the same amount.
Dividend payments in a tax year can fluctuate, so may pay out more in one year and less in another.
Share holdings may increase or reduce and this can also affect the dividends paid in a tax year.  
Each tax year is looked a separately.
Thank you. 
 

Hi maddiefuller,
As you have been unable to pass security online or via our telephony service you should write in to us with your full personal details.
Please provide some form of ID (photocopy passport, birth cert etc) along with details of your query and provide a contact telephone number.
Thank you. 

 

Hi lrnbi,
They should be kept entirely separate.
If this is happening please contact our helpline as we will need to issue new tax codes
Income Tax: general enquiries
Thank you. 
 

Hi Joey Zhou,
RDRM34240 - Remittance basis: sales of exempt property (ITA07/s809YA) can be found here:
RDRM34240 - Remittance basis: sales of exempt property (ITA07/s809YA)
Thank you. 

 

Hi Claire Finney,
You will be taxed extra in the month that the bonus is paid as the PAYE system thinks this will be your monthly pay for the rest of the year.
When you are paid in July and back to your normal monthy wage you will not be charged higher rate tax and will get a tax rebate in your pay by way of paying less tax that month.
Thank you, 

Hi Kit WONG,
Our Self Assessment telphone helpline is temporarily closed, allowing staff to concentrate on our backlog of post.
You can still make Self Assessment enquiries using webchat  here:
Self Assessment: general enquiries
Thank you. 

Hi Cabos,
You can contact our Self Assessment general enquiries here: 
Self Assessment: general enquiries
Ask HMRC’s digital assistant to find information about your Self Assessment.
If the digital assistant cannot help you, you can chat live with an HMRC webchat adviser if they’re available.
Ask to check your Self Assessment statements to advise of any outstanding tax.
If you ask, a copy of the statement can be posted to you.  
We cannot send this via email.
 

Hi Tom3869,
From 1975 Starting Credits (sometimes known as Juvenile Credits) were awarded for tax years during which the customers' dates of birth made them 16, 17 or 18 years of age.  
These credits may not be showing on your statement or pension forecast, but will be included in your total reckonable years.
These three years will count towards your State Pension.
Thank you.