HMRC Admin 21 Response
-
RE: Higher Rate Tax Relief for previous financial year
Hi clarify123,
The pension contribution would only give relief in the tax year it was paid and cannot be set against a previous year. for your details the payment is being made in 24/25 and therefore should not be claimed on the 23/24 tax return.
Thank you. -
RE: Negligible value claim
Hi KuenHK,
Please refer to guidance at:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024).
Thank you. -
RE: Property rental income. Can i offset the cost of a replacement roof?
Hi Caryss,
You can check if you need to send a Self Assessment tax return using the tool here: Check if you need to send a Self Assessment tax return.
Thank you. -
RE: Capital Gains Tax scam?
Hi Audun,
Being a minor does not exempt them from Capital Gains Tax so you should still reply to the letter received.
Thank you.
-
RE: Self assesment for referral bonuses?
Hi Kenny,
If the income has not been taxed at source under PAYE then yes you will need to declare this in a tax return.
Thank you. -
RE: Funds from abroad
Hi David,
This will depend on your personal tax status, please contact contact our helpline so we can review your individual circumstances -
Income Tax: general enquiries.
Thank you. -
RE: Pension recyling wording clarification
Hi nofuse1971,
The periods are further explained/clarified at PTM133830 - Unauthorised payments: deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: significant increase in contributions and cumulative basis.
Thank you. -
RE: Selling Shares as a non UK tax resident
Hi neekulp,
Individuals who are not UK resident for tax purposes are not subject to CGT on shares in UK companies, unless they return to the UK within five years of leaving. Non-UK tax resident individuals are, however, subject to UK CGT on gains on property and land in the UK.
Thank you. -
RE: Need a apostille Uk certificate of no income from work and no pensions from Uk, live in Italy
Hi Susan,
Please refer to: Get your document legalised. As you are not resident in the UK HMRC would not be able to issue any certificate but you can ask for a letter to be sent by writing to:
HMRC,
PAYE & Self Assessment
BX9 1AS
Thank you. -
RE: SA refund delay - account doesn't show payment request
Hi EmDee,
You can find out when you can expect to receive a reply form HMRC here:
Check when you can expect a reply from HMRC.
Thank you.