HMRC Admin 25 Response

Hi John Clark,
Yes, you can claim the full business cost as a Annual Investment Allowance:
Guidance here: 
Claim capital allowances
Thank you. 



 

Hi Exastorm,

You are correct please answer 'NO' if it has already been paid off.

Thank you. 

Hi Amitia Wood,

This type of government pension remains taxable in the UK. 

Thank you. 

 

Hi Gary Coombs,

HMRC are not always aware of an individuals nationality and they may not be tax resident in another country hence the request for the application.
Thank you. 

Hi Harvey Sz,

Please report the payments paid.
You can change the pre-populated amount recorded on your Self Asssement tax rerurn if the amount paid differs. 

Thank you. 

Hi Amitia Wood,
You would pay tax in the country you are tax resident.
For a UK government pension these are normally still iable in the UK. if you are referring to a state pension then this can be exempt but you need to make a formal application for relief.
Please see guidance here: 
Double Taxation: UK - Spain (Form Spain-Individual)
Thank you. 








 

Hi Apostolos Zoumpos,
A certificate of residence will only apply if you have income from another country.
The letter of confirmation will be suffice if you have no foreign income and the foreign country should accept this.

Thank you. 
 

Hi Rob Fox,

Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

Hi Raj S,
Yes, You can carry forward any unused losses for CGT.
Only losses that occur in the same year must be utilised first before using any of the annual exempt amount.
If you then don't use all of the losses, these can then be carried into later years.
Thank you. 
 

Hi Sau Tam,
Much of the answer to your question,will depend on whether you are considered resident in the UK for the tax year or non-resident in the UK for the tax year.  
You will need to review the guidance at RDR1
Guidance note for residence, domicile and the remittance basis: RDR1 Updated 25 April 2023
Taking the tests at RDR3
RDR3: Statutory Residence Test (SRT) notes
Only then can you determine if split year treatment applies and if your Hong Kong income and gains are taxable in the UK.
Thank you