HMRC Admin 25 Response

Hi Sunday123,

You will need to keep trying our helpline so that we can review this for you.

Thank you. 

Hi 

If you are unsure why we have asked you to complete a Self Assessment tax return you will need to speak to the helpline. 
The helpline advisor can review your Self Assessment account. 
Please see the helpline opening times here: 

Self Assessment: general enquiries

Thank you. 

Hi Mimi678,
Please refer to guidance here:
Savings and Investment Manual
Thank you. 

Hi FDL80,

To have the form provided by the tax authority of Slovenia stamped and signed by HMRC, please post it to HMRC at the address below.

Income Tax: general enquiries
 
If , alternatively, your research fee is taxed in Slovenia, you can claim Foreign Tax Credit Relief (FTCR) when you  declare the fee in your self assessment tax return.

The amount of  FTCR you can claim is limited to the lower of (a) the foreign tax paid (or allowed by the specific DTA)  (b) UK tax liability on the income.

Relief for Foreign Tax Paid 2021 (HS263)

Thank you.   

                                        

Hi Taxpayer123

Please refer to guidance here:

SAIM2440 - Interest: taxation of interest: when interest arises

And associated links.

Thank you. 

Hi Amrith Mathew,

There are no income tax implications on the receipt of a cash gift unless the cash gift 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 NeilBUK,

You will need to contact us again please, as we are unable to access specific records from this forum.

Income Tax: general enquiries

Thank you. 

 

Hi snappy,

Birthday or Christmas gifts you give from your regular income are exempt from Inheritance Tax, so will not affect the £250.00 small gift allowance.  

The guidance here: How Inheritance Tax works: thresholds, rules and allowances

This guidance does not state a maximum amount for a Christmas or Birthday gift, so long as it comes from your regular income, it is exempt from Inheritance Tax.

Thank you. 
 

Hi JerryG,

Thank you for your query.

I can confirm that your reference number to make a payment would be your National Insurance number followed by IC, then the first 7 characters of your surname and initial.

However, you must speak to the International Pension centre on +44 (0) 191 2187777 before making any payments to HMRC.

The International Pension centre will be able to advise you if paying voluntary National Insurance contributions for certain tax years will increase your pension or not.

They will issue a letter to you advising what gaps you have, what you can pay, how much it will be and how to pay.

It is important that you obtain this information from them as you may not be entitled to a refund if you make a payment for a particular tax year, and it does not increase your pension.

Thank you. 



 

Hi Nigel Giles,

The double taxation agreement between the UK and Australia, refers to pensions at article 17, however, it makes no mention of lumpsums.  

This means there is no relief for trivial commutation lump sum available, so they will be taxable in Australia and the UK.

To avoid double taxation, you can claim a foreign tax credit relief of up to 100% of the tax deducted in Australia in your Self Assessment Tax return. 

Thank you.