HMRC Admin 21 Response
-
RE: R43 FORM & P45 - not relevant - issues and questions
Hi iwonaw,
Your parents will have to submit separate claims for a repayment of tax. They can submit their claims together in the same envelope, but will need to ensure that all the documents can be easily separated into two claims. They should include the P45, but keep P45(1A) for their own records. Repayments from HMRC are made in pounds sterling only. If your parents do not have a UK bank account, they can nominate a trusted person to receive the payment on their behalf, by confirming this in writing.
Thank you.
-
Clarity on eligibility of expenses claim for Locum doctors working as Agency employees PAYEClarity o
Hi uma,
There are no expenses that you can claim for food, simply because we all need to eat, to survive. The other areas of your question cannot be answered in this forum.
Guidance on IR35 can be found at Understanding off-payroll working (IR35).
For advice in these areas, 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. -
RE: Retirement Savings
Hi Harvey57 Jackiboy57,
From 6 April 2017 the whole foreign pension or annuity payable to a UK resident will be chargeable to tax. This means that pensions paid to UK residents will be taxed in the same way whether the scheme is based in the UK or overseas. From 6 April 2017 lump sums paid by non-UK pension schemes to UK residents will be taxable regardless of the type of pension scheme paying the lump sum. However, the taxing provision and the taxable amount will depend on the nature of the scheme making the lump sum payment.
Thank you. -
RE: Error in personal details with HMRC
Hi Charles,
It would need to be the original or certified document that you submit. The certified copy must be signed as a true copy and stamped with a date by a government department, legal organisation or a medical body for example in the UK a solicitors office, doctor's surgery or the post office.
Thank you. -
RE: Tax on state pension and work pensions in the first year of retirement
Hi Peter,
Depending on the size of your NHS pension, that could be possible. Please contact us by webchat or phone via Income Tax: general enquiries to allow us to check your record and confirm that we can do that for you.
Thank you. -
RE: Overseas interest income
Hi YF Tsang,
The interest is taxable in the UK from the date you arrived in the UK. Any interest arising before that date should not be included.
Thank you. -
RE: Tax on Savings Interest
Hi Brian,
Yes the balance above the personal allowance will be taxable.
Tax on savings interest
Tax rates, Income Tax rates and Personal Allowances.
Thank you. -
RE: Non resi company selling a UK residential property
Hi Jack,
This can be confusing from the way the legislation is worded, so this may be why you can find given 2 answers.
Please have a look at the guidance at CG73550 - Residential Property gains).
Please also have a look at but also directly to the legislation at (https://www.legislation.gov.uk/ukpga/1992/12/schedule/1B).
It would be classed as a residential property where 'the interest in land subsists under a contract for the acquisition of land where a building is to be constructed or adapted for use as a dwelling. It then goes on to clarify the basic meaning of a 'dwelling'.
This area can become complex and all we can do is refer you to the guidance and legislation, as we do not have the full facts of the contact/agreement etc. You may wish to seek independent financial advice on this matter.
Thank you. -
RE: Tax free savings allowance
-
RE: CGT on jointly inherited property building plot
Hi mazmad,
If sold for less than probate value then no gain would be made and no CGT would be due.
Thank you.