HMRC Admin 21 Response

Hi Gau Mik,
Part of the criteria for self assessment is being in receipt of foreign income, even if it is not taxable in the UK.  You would complete a self assessment tax return, in which you would declare your foreign employment income (SA102) and also claim relief for 'Foreign earnings not taxable in the UK' (box 12 of page Ai2, SA101).  In this way, you are declaring your world wide income.  You would also include your pension and tax deducted.  Any repayment of tax will be through self assessment.
Thank you.

Hi J Lee,
As you were unemployed for the remainder of the tax year, from your date of arrival, the exemption for small amounts of foreign income, does not apply.  
To claim split year treatment, requires the completion of a self assessment tax return, in which you would declare your UK income and capital gains and any foreign income and capital gains arising from the date you arrived in the UK.
 The due date for a 21/22 tax return has passed and late filing penalties will be applied.  You can appeal those penalties at Appeal a Self Assessment penalty for late filing or late payment, but only after the tax return has been submitted.
Thank you.

Hi Iain Wright,
Please have a look at SAIM5040 onwards (Savings and Investment Manual) which advises that dividends are treated as paid for the purposes of the Corporation Tax Acts ‘on the date when they become due and payable’.  The date when a final dividend becomes due and payable is usually established by a resolution of the company. The dividend becomes due when the date on which it is expressed to be payable arrives.
Thank you.

Hi Jaikrat Singh,
Please have a look at article 16 (dependent personal services) of the UK / India tax treaty at UK/ INDIA DOUBLE TAXATION CONVENTION SIGNED 25 JANUARY 1993.  
As a UK tax resident with foreign employment income from India, you are only taxable in the UK on this employment income.  You will need to claim a refund of tax paid in India from the Indian tax authorities.
 You should apply for a certificate of residence at How to apply for a certificate of residence to claim tax relief abroad, which you would submit to the Indian tax authority in support of your repayment claim. They should be able to advise your employer not to deduct tax.
Thank you.

Hi Karen Walsh,
You can view your tax code online Personal tax account: sign in or set up or if you want to review you can contact HMRC Income Tax: general enquiries.
For National Insurance please contact National Insurance: general enquiries.
Thank you.

Hi Latitude,
We can only provide general information / guidance in this forum.  For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at Contact-HMRC or seek professional advice.
Thank you.

Hi jwmcauliffe,
Please refer to Expenses if you're self-employed.
Thank you.