HMRC Admin 21 Response

Hi pdc795,
You do not declare the marriage allowance transfer on your Self Assessment as the recipient. Once your tax return is processed the calculation will be amended to include the transfer. 
Thank you.

Hi Anwar Shah,
The accommodation does not qualify for tax relief.  It was your choice to rent the property, rather than travel to / from your home.  Please have a look at the guidance on travel expenses at When travel qualifies for tax relief (490: Chapter 2)
Thank you.

Hi Amy R,
HMRC cannot advise you on this as this is financial advise which we are not authorised to give.
Thank you.

Hi Amy R,
You will be liable to class 4 National Insurance on your self employed earnings if they are over the limit. there is no formula.
Thank you.

Hi uk-tax-res1,
Having an EV company car would not meet criteria for Self Assessment. If you are making a payment to obtain a more expensive model then this would not reduce the benefit as not a payment for private use in the car.
Thank you.

Hi ExpatInSpain,
The first thing to do is determine your UK tax residence status in the UK, in the tax year you left for Spain.
Please review the guidance at RDR3 (RDR3 Statutory Residence Test) and take the statutory residence tests.  The results of this will determine whether you need to declare your Spanish income in your self assessment tax return.  
If you do, this is shown in the foreign section online or SA106 (Self Assessment tax return forms if using a paper tax return.
Thank you.

Hi Guilherme Martins,
You will need to review the guidance at RDR3 and take the relevant tests, to work out if you will be tax resident in the UK or not.  (RDR3 Statutory Residence Test).  
There is no double taxation agreement between the UK and Brazil to cover employment income.  This means that potentially, you will be taxable in the UK and Brazil.
Thank you.

Hi Jo P-K Payne,
No you are only due the annual exempt amount in the year of the sale. you are given the extra 2 years to finalise the estate to claim the annual allowance. if still not finalised by then, no exemption applie and any gain made is fully taxable.
Thank you.

Hi RedSquirrel,
You will not declare the inheritance and any tax due is only on the interest that is received from the IRA, this is declared as foreign interest.