Paul Weller

HMRC Admin 19 ....can you kindly further clarify this point from your perspective given Clive Smaldon's input to this. Is cashback offered on bank accounts different from the kinds of cashback to which Clive Smaldon points as not being taxable according to HMRC codes? If so, can you point me to any HMRC document that clarifies/defines this more precisely with regard to cashbacks on bank accounts where a certain number of direct debits etc are maintained, as distinct from other forms of cashback?

So, to be sure that I and others are clear what you are saying HMRC Admin 19, are you saying that "cashback" also in the sense that I referred to it in my original question, ie. as "cashbacks" as added to an individual's accounts by some UK banks and credit cards is taxable income and should be declared in an individual's self-assessment tax return as "other income"? If so, it would, I think be really helpful generally if this could be made clear in HMRC guidance notes on self-assessment.

My apologies....I had thought that my questions, although detailed, were not so much personal or individual in nature, but were to do with questions of how to interpret generic questions arising from a form where the notes to the form do not explain the issues of interpretation and understanding raised by the formulations themselves.

I have some questions for clarification arising from this form: 1.) When the taxation authority in Germany is asked to include "subject to this country's tax on the income shown in this form by reference to the amount of £.... remitted to this country" can you clarify: (a) what the meaning of "remitted" is in this question - does that mean the amount subject directly to German taxation, or also what, under the DTA, Germany does not directly tax takes into account for its Progressionvorbehalt for determining the level at which one is taxed? Or does it mean how much tax one actually had to pay in Germany? (b) should the German tax authority use official German exchange rates or if UK rates to express this amount remitted in sterling? - both of which, though, seem to offer only exchange rates for specific months rather than for a year? Under question 8 to the customer, when it asks "Do you remit to your country of residence all of the income from the sources that you show in this form", again, but in this context, how is one to understand and apply the intended meaning of "remittance", given that how one understands that also impacts on the sub-question below of "If no, how much of the income, if any, do you remit". Does remittance in this context mean that any income concerned (eg. pensions) are for one's disposal in one's other country of residence, even if such income is initially paid into a UK bank account? In Part E it would appear that it is not possible for any repayment of tax due to be made electronically into one's bank account as is possible with Self-Assessment repayments? If that is currently so and a cheque might be issued for such a repayment, for how long is such a cheque valid given that it would not be possible to pay it in at a non-UK bank if receiving it at one's non-UK residential address?

I was recently on an HMRC webinar where the following question was posed and answer was given: Audience Question: Q: Some banks give rewards rather than intest, eg, for keeping balances above a certain limit, or logging in a certain number of times in a month. Can you confirm if this muist be declared and which section the payments should go in? A: Yes, this is classed as taxable income. You would enter the amount in the Other UK income section Would also what is described in some bank accounts and credit cards as "cashback" also need to be declared as taxable income and, if so, would it also need to go into the "other UK income" section?

Thank you for this reply which is helpful, although please note that the link you have provided goes to the following message: Page not found If you entered a web address, check it is correct. You can browse from the homepage or use the search box above to find the information you need. Status code: 404 In the light of which, especially so my tax adviser in Germany can have confidence that any version of the advised form that I find is a correct and up to date one, it would be helpful if you could kindly post the correct link With thanks and best wishes

When using the Self/ Assessment online updates to update expected "other income", one is asked "Please give the source of the incorrect income". If this income is from "bank interest", please clarify which of the following options that are given online should be checked as relevant to such a source of income: "Non-Coded Income", "Commission", "Other Income (Earned)", "Other Income (Not Earned)", Part Time Earnings", "Tips", "Others Earnings", "Casual Earnings", "Income from Property", "Profit Income from Property - Loss"? I am presuming that it might be "Other Income (Not Earned), but it would be helpful to have confirmation or correction of this.

When using the Self/ Assessment online updates to update expected "other income", one is asked "Please give the source of the incorrect income". If this income is from "royalties/copyright", please clarify which of the following options that are given online should be checked as relevant to such a source of income: "Non-Coded Income", "Commission", "Other Income (Earned)", "Other Income (Not Earned)", Part Time Earnings", "Tips", "Others Earnings", "Casual Earnings", "Income from Property", "Profit Income from Property - Loss"

Colleagues In relation to the matter in the subject line of this query, in liaison with my tax advisor in Germany we have found online both a general form and accompanying notes for tax relief under DTAs, and also a specific German form and accompanying notes. My understanding is that we should use the German specific ones, which are also shorter/ask fewer questions because presumably tailored to the specifics of the German-UK DTA. But it was not 100% clear to either myself or my tax adviser here if one form and notes are more contemporary than the other/if the general form might have superseded the specific one for Germany. Therefore, in order that I can provide evidence to my tax adviser what is the HMRC view on which form and guidance should be used, could you kindly provide me with the webpage link of the form and guidance notes that we should use for any claim for tax relief under the German-UK DTA. With thanks, apologies for needing to cross-check this likely simple matter to reply to, but hoping that the reason why I am asking will be understood, and best wishes