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TonyTax
TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15915
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
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Madam, I am looking amendment to

Resolved Question:

Dear Sir/Madam,
I am looking for help for an amendment to my 2013-2014 tax return
I am looking to claim back the income tax I have paid during this period as I was only working in the UK from the 6th April 2013 to the 10th May 2013 but paid tax and NI for the whole period via PAYE. After this I relocated to Portugal.
To clarify my situation is as follows.
I have worked for a UK company. Between January 2010 and May 2013 I worked for the company from the UK office and was UK resident.
On the 10th May 2013 I relocated to Portugal and remained there until April 27th 2014. Since then I relocated to Spain and am currently based in Spain.
Up until June 2015 I was paying PAYE tax and NI. I submitted a P85 to the tax office this year and obtained an NT tax code with my salary now being paid gross.
I have completed and returned residence forms to the tax office to advise them of my non residence status and they have confirmed I can claim tax back for the time I have been non resident in the UK but was paying tax through PAYE.
When I spoke to a tax inspector this week he advised me to amend my self-assessment form for 2013. He advised me the sections to update were tax reliefs and foreign earnings not taxable in the UK. I'm not sure how this is to be filled in and require your help on this.
I also have a UK rental property. My 2013 tax return included this and I paid around 400 pound tax on this.
Please do not hesitate to contact me if you require further information.
Yours sincerely,
Martin Alavi
Submitted: 1 year ago.
Category: Tax
Expert:  TonyTax replied 1 year ago.
Hi. Did you complete your 2013/14 (6 April 2013 to 5 April 2014) using the HMRC software?
Customer: replied 1 year ago.
Hi Tony,Thanks for getting back to me.I did indeed file my self assessment online.Regards,Martin
Expert:  TonyTax replied 1 year ago.
Thanks.
Leave this with me while I draft my answer. It will take a while.
Customer: replied 1 year ago.
Many Thanks,Martin
Expert:  TonyTax replied 1 year ago.
Hi again.
I'm not sure what the tax office told you but the fact is you don't have foreign earnings from a foreign employer and you haven't been paying foreign tax so the foreign pages SA106 (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/354342/sa106.pdf) are irrelevant.
The problem you have is that the date entry pages pages you do need are not available to be used on the HMRC site where you completed your tax return for non-UK residents. The pages you need are here:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/354330/sa109.pdf
You will need to complete the paper pages, submit them and hope for some sense from HMRC. If you can speak to a technical HMRC staffer as opposed to the call centre operator then that may help. Ask the tax office why they cannot use the P85 detail to amend your 2014 tax return for you as you left the UK in May 2013. The P85 is there to stop UK tax being paid when it is not due but if it is submitted late then you have a problem.
You should claim split year treatment for the 2013/14 tax year by putting an "X" in box 3. Ignore page RR3 and explain the situation in box 39 on page RR4. The notes here will help you:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/454492/sa109-notes_2015.pdf
The rental income will be taxable in the UK but you will be entitled to a personal allowance to offset it.
I hope this helps but let me know if you have any further questions.
Customer: replied 1 year ago.
Tony,Thanks for this.Unfortunately I seem to be going round in circles as the forms that you quote are the additional forms that I have already sent in to HRMC.In fact, instead of getting a confirmation of a tax rebate on receipt of these they actually said I had to pay national insurance for that year which I had already paid! I have since cleared this up with them thankfully.If I call them will they amend this for me? They have seemed to reluctant to do this in the past.Thanks,Martin
Expert:  TonyTax replied 1 year ago.
Your experience so far is why I think you need to speak to a technical officer in HMRC. You completed your tax return online but the HMRC software doesn't allow you to complete SA109 pages and anybody who is non-UK resident who completes a UK tax return has to do so on paper, use a commercial software or employ an accountant or tax adviser.
Take a look at the notes here:
http://www.hmrc.gov.uk/manuals/eimanual/eim42940.htm
and here:
http://www.hmrc.gov.uk/manuals/rdrmmanual/rdrm10011.htm
If you leave this with me overnight I will put some figures into my tax software in the morning to mirror your situation and to confirm what HMRC should be able to accept. The fact is the SA109 pages should lead to you getting most of your 2013/14 PAYE tax back. I've dealt with many new non-resident tax cases in the past and got the tax paid in error back.
Customer: replied 1 year ago.
That would be great if you could Tony, many thanks.If necessary I can send you my p60 for that year.The fact is for that tax year I only worked one month in the UK so like you say should be able to claim back the majority.Tomorrow I need to request a refund from a company I asked to help with this a month ago but instead are under the impression that they are completing my self assessment for this year! nightmare!many thanks,Martin
Expert:  TonyTax replied 1 year ago.
I don't need your P60. I can make up some gross pay and tax figures and I know when you left the UK.
What company have you asked for assistance from?
Customer: replied 1 year ago.
No problem.The company I contacted was TWD Tax Services Ltd.I explained to them I needed a self assessment update and paid for the service. I didn't hear anything for a month and then they wrote to me telling me I hadn't completed their questionnaire and authorisation form which I hadn't even been made aware of.Thanks,Martin
Expert:  TonyTax replied 1 year ago.
I'll get back to you tomorrow.
Customer: replied 1 year ago.
Excellent.Thank you
Expert:  TonyTax replied 1 year ago.
Thanks for your patience.
You don't need to reply unless you get another message from me.
Expert:  TonyTax replied 1 year ago.
Hi again.
Complete the SA102 employment pages as usual with your P60 gross pay and PAYE tax figures. Work out the proportion of your earnings for the period 6 April 2013 to 10 May 2014. Deduct that from the gross pay and put the resulting figure (the part of your earnings not taxable in the UK for 2013/14) in box 12 of page Ai2 of the 2014 Additional Information pages here:
https://www.gov.uk/government/publications/self-assessment-additional-information-sa101
There are some help notes under the actual SA101 pages.
You might also look at the 2014 HS211 notes here:
https://www.gov.uk/government/publications/employment-residence-and-domicile-issues-hs211-self-assessment-helpsheet
Complete the 2014 SA109 pages RR1 and RR2 but not the Domicile section. The SA109 pages are here:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/354330/sa109.pdf
The help notes are here:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/354337/sa109-notes.pdf
Let me know if you are unssure whether to put something in a box. As you are claiming split year treatment, you won't be claiming to be non-resident for 2013/14 as counter-intuitive as that seems so ignore
box 1. Ignore box 2 also.
Keep copies of everything you send to HMRC.
Customer: replied 1 year ago.
Tony,Can I do this on my self assessment online? i.e update it or is it a post job?Cheers,Martin
Expert:  TonyTax replied 1 year ago.
As you need to fill in the SA109 pages, it will have to be a postal job. If you just completed the SA101 pages, you could do it online but you would need to explain in the white space when you left the UK to avoid HMRC querying the deduction. They may want you to then complete the SA109 pages in any event.
Customer: replied 1 year ago.
Tony,Thanks, ***** ***** I'm starting to understand this a bit better now.The thing is I have actually sent SA109 to them for 13/14 and 14/15 but possible have not checked some of the boxes correctly. With this being the case I am wondering if I can call them and explain this and ask them to update this information. If this was correct what boxes would I need to check are correct, just the split year box?If I can do this then I might be able to get away with submitting the other form online.Thanks,Martin
Expert:  TonyTax replied 1 year ago.
They will probably want you to correct the pages.
For 2013/14, you complete all boxes up to and including 20 except 1,2,5 and 6.
For 2014/15, you complete all boxes up to and including 19 except 2, 3.1, 5 and 6.
Customer: replied 1 year ago.
Tony,I see the last few boxes on that form relate to personal allowance and double taxation from other countries.The thing is during the period which I am trying to claim the UK tax back I didn't pay tax in Portugal or Spain because at that time I wasn't registered with the tax offices there.Will this prevent HMRC rebating this tax? If so I'm not sure if I should just quit now!Thanks,Martin
Expert:  TonyTax replied 1 year ago.
They may catch up with you later on. Ignore the treaty boxes.
Customer: replied 1 year ago.
OK,So am I right in saying that I wouldn't complete boxes 15 to 20?
Expert:  TonyTax replied 1 year ago.
You will be entitled to a UK personal allowance on the basis that you are a UK national so you put an "X" in box 16 of the 2014 and 2015 pages.
I would complete the residence boxes assuming the worst case scenario, ie that the local tax people will catch up with you. If you are living there, you are technically tax resident whether you are officially registered or not.
Customer: replied 1 year ago.
Ok,Actually this rings a bell.When I submitted these forms previously as I explained the respond from HMRC was that I had to pay 4000 pounds which appeared to be for NI. But because I was PAYE this had all been paid.When I called them to explain this the tax inspector said it was because I hadn't claimed personal allowance. He updated this and when I looked at my online account the outstanding balance was back to 0.So on that I think maybe the only thing I didn't fill in was the Box 3, split year.Maybe I should call them and explain and see if they would be willing to update this?
Expert:  TonyTax replied 1 year ago.
It's worth a try.
Customer: replied 1 year ago.
Tony,I think I may have had the answer all along.When I last spoke to the tax techcian he advised me to update the following online :Tailor your return and click YES for "Do you want to claim other tax reliefs and deductions, for example, community investment tax relief, venture capital, maintenance / alimony payments?"And then under Other tax reliefs and deductions (Page 1 of 2) for "Foreign earnings not taxable in the UK" enter the amount earnt whilst overseas.I think this might be the only thing I need to update? When he gave this information the first time around it didn't make much sense.
Expert:  TonyTax replied 1 year ago.
There are people who don't complete the SA109 pages even though they should. However, if you have been asked by HMRC to simply indicate the amount of your earnings which should not have suffered UK tax by putting the figure in the additional information pages as I indicated earlier then you should do that, online, if possible.
Customer: replied 1 year ago.
OK,So I have amended my tax return online and it has quoted as the tax office owing me the tax that I had paid.I will keep you posted and thank you very much for your help, most helpful!regards,martin
Expert:  TonyTax replied 1 year ago.
Thanks.
Would you mind rating my answer before you leave the site please.
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Customer: replied 1 year ago.
Done,Many Thanks again
Expert:  TonyTax replied 1 year ago.
Thanks.
This question will stay open to you to post any follow up queries.
Customer: replied 1 year ago.
That's great,Brilliant service, thank you.

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