HMRC Admin 21 Response

Hi Hugh Rhodes,
Article 18 of the UK / France tax treaty gives full relief on UK pensions being paid to a resident of France.  The pension will be taxed initially, until we receive a validated DT individual UK / France, which can be downloaded at Application to claim relief at source from UK Income Tax and repayment of UK Income Tax.  You should complete the form, declaring all the pension you are receiving, including state pension (if appropriate) and send the signed and dated form to your local tax office in France.  The French tax authorities will validate the form, confirming the pensions are taxable in France and sent the validated form to you, so that you can forward to HMRC at the address on the front page of the form.  From this, we can arrange for your pension provider to stop deducting tax and repay and tax deducted in the current tax year.
Thank you.
 

Hi Michel Raymond,
Your employer, in conjunction with the pension provider, will advice you on how they will address this situation.  You can contact the pensions regulator if you have concerns about the way your employer is dealing with automatic enrolment (https://www.thepensionsregulator.gov.uk/contact-us).  You can also contact money helper (https://www.moneyhelper.org.uk/en/contact-us) who may be able to help you.
Thank you.

Hi Tina,
Thank you for your query. If you haven’t made your application for strike off to Companies House yet you need to:
• file your return up to the date of cessation to HMRC
• send Companies House a DS01 form
• there is a fee of £10 to strike off a company
For more information regarding this, you should contact Companies House 0303 1234 500
The information you give to Companies House will automatically update onto Corporation Tax records. We will look at the case fully once you have applied to strike off the company, if you have an outstanding return and don’t file with HMRC up to the date the company ceased trading you may receive an objection to the strike off and delay your company being closed.
Thank you.

Hi Chico99,
Both criteria have to be met.  This first is do you need to submit a tax return for any other reason and the second is was the disposal value over £49200 in 22/23 (£50000 in 23/24)  If you answer yes to both questions, you need to declare the gains in the tax return, ever if you have already reported the gains using the online service.
Thank you.

Hi Chico99,
Re your question of 15/02/24:
The £50000 threshold for capital gains disposals only applies where you are required to complete a self assessment tax return for any other reason.  If you do not need to complete a tax return, then the £50000 threshold is not relevant.  Losses should still be claimed in writing.  Both criteria must be met for the disposals to be declared in a tax return.
Thank you.