Pistolpete2

Yesterday's HMRC guy seems pretty much correct but you make it look like there is some actual physical sending of material involved. After a tax year ends you get mailed notification to file by self assessment but that is it.

When you register for self assessment - I was previously thinking that you had actually done this already from what you were saying - you will indeed get a taxpayer number and you need to remember this or keep it safe. You will set up your HMRC Self Assessment access control and then you will be able to handle pretty much* all of your tax affairs online.

When you go through a tax year (post April 5th) you can then load/file your income information for the prior tax year. You can build the information up as you complete the relevant sections and save it until you are ready to finally submit it. Even if you have submitted, you can still change things if you discover you have done it wrong.

The end product is an indication from HMRC of how much tax you owe and when you should pay it. You'll need to check where HMRC are currently receiving tax payments as these details seem to change quite often. If they owe you money they'll (the system will) ask you where to send it.

IF you change your address or any other details you simply change it online in the about you section.

* up to now it has been necessary to file residence and domicile information per the form sa109 via the mail. This may become integrated into the online filing in due course. This filing is important in transitional years when you are claiming split-year treatment and it also keeps track of the overall time you spend in and out of the UK by tax year IF you need to claim non-residence or non-domicile. It is also where you formally claim the personal allowance, as we know. When you move in and out of the UK you need to keep track of how many tax days (per the SRT rules) you spend in the UK.

ukthesis

Thanks again. I asked the bloke to get me a Unique Taxpayer Reference I need to register online. But in the event of this slipping his mind, where would I find it? My last year's tax return just had my Tax Code on it.

I think the UK tax allowance rises when I reach the age of 65, but I need to research this.

Pistolpete2

You go into the HMRC website and register for self assessment in the appropriate area.

https://www.gov.uk/register-for-self-assessment

this is where you actually go in under the above:

https://online.hmrc.gov.uk/registration/individual

ukthesis

The problem that I need this URT number, which I do not have yet. And I would be quite surprised if they sent it promptly to me. But I can't do anything without it.

ukthesis

Of interest is that age related personal allowances are abolished, unless one was born before 1938.

Pistolpete2

https://www.gov.uk/register-for-self...-self-employed

then

How to register to send your tax return

Fill in form SA1 to tell HMRC that you need to send a tax return.

You’ll get a Unique Taxpayer Reference (UTR) in the post within 10 working days (21 if you’re abroad) - you’ll need it to send a paper tax return or to enrol to send it online.

https://online.hmrc.gov.uk/shortforms/form/SA1

ukthesis

Completed the forms, thanks. I have explained that I have no firm date if and when I move to Moldova from the UK. Whether I can only register for HMRC online services after I know and can tell them this information I will see.

ukthesis

Bad news. I just received this email below. I assume that when I spoke to the bloke yesterday, this is the cause, if he initiated something. But I still don't have this UTR they require in order for me to register or to sign on with, which is why I am waiting for it to be supplied. Any idea what's going on and what I should do?

"Unfortunately we are unable to process your registration form for Self Assessment as our records show that you already have a live Self Assessment record with a Unique Taxpayer Reference (UTR). It may be that you wished to arrange to complete and submit your tax return online. To do this you have to register for our Online Services which can be found at: https://online.hmrc.gov.uk/registration."

ukthesis

I notice your poster related it to the Non-Residents' Landlord Scheme. He says that if I rent this house out through a local letting agent (who will manage the property for me) I can claim back from the HMRC as a tax deduction the cost of flights to and from the UK to Moldova, in whole or in part, in order to check my UK property. Can you enlarge on this? I approached a few letting agents about here and so far I've not heard that deduction or allowance mentioned.

nun

HMRC is not qualified to tell you the status of your ISA as far as Moldovan tax is concerned. Here are the current UK withholding tax treaty rates, scroll down for Moldova

http://www.hmrc.gov.uk/cnr/withholding-tax.pdf

The UK Moldovan tax treaty gives Moldova the sole right of taxation over any private pension income you have. A UK Government pension will only be taxable in the UK. I'm not sure if Moldova would recognize the ISA tax wrapper or if it would tax the gains, but that needs to be found out.

By concentrating on the UK side you are entirely missing half of the picture. You must also understand how the treaty interacts with the two tax codes.

ukthesis

I was told yesterday that the ISA is tax free, as though I was in the UK. But I cannot add to it. There is something on the net about this as well, saying the same. I'm not sure why you are asking about tax in Moldova. The rule I've been given to believe after chatting to the bloke from the HMRC yesterday is that UK sourced incomes (like a UK ISA and UK bank accounts) are taxed by the HMRC over here, but clearly income derived in Moldova if I work there for example (or if a Moldovan bank account interest is taxable) under the Moldovan jurisdiction. There is a double taxation agreement between the countries to ensure I don't pay tax twice on the same income. This said, I have no plans to work in Moldova, and I expect that all, or virtually all, of my income over there will be UK sourced.

nun

You don't understand the basic principles of international taxation.

1) HMRC cannot tell you anything about how Moldova will tax your ISA or any other income. You need to ask the Moldovan equivalent of HMRC about that. Your ISA will remain UK tax free, but you won't be able to add to it as a non-UK resident....that has nothing to do with how Moldova might tax it.

2) If you move to Moldova and become a Moldovan tax resident the UK will only be able to tax UK source income, but Moldovan might well tax the foreign income (UK source in your case) of it's residents as well as Moldovan income. They might not tax it at all, they might tax certain bits of it, or they might only tax income that is brought into Moldova. Moldova will certainly tax any UK private pension you bring into the country....the UK will not tax that pension. The DTA does eliminate double taxation, but you need to apply it correctly to your various types of income and pay the correct amounts to each country. Juts because income arises in the UK does not necessarily mean that you won't be taxed on it in Moldova. Page 839 here summarizes some aspects of Moldovan tax. If you are a Moldovan resident you will be taxed on your foreign investment income and you obviously have to pay Moldovan tax on any private pensions form the UK.

http://www.ey.com/Publication/vwLUAssets/Worldwide_Personal_Tax_Guide_2013-2014/$File/2013-2014%20Worldwide%20personal%20tax%20guide.pdf

ukthesis

I did go through all the sources of income yesterday with the HMRC bloke and one of the items I specifically mentioned is my forthcoming uk state pension. Basically, the situation as he described it is simple. They are all taxed by the uk government, including the state pension i receive over there. But if you mean i might want to double check this HMRC information with the moldovan government, i can do that. Obviously, though, I can't arrange another conversation with HMRC staff (after already speaking to three people there, including the first one who got it hopelessly wrong) when I expect to get back the same advice.

Of interest is that income tax rates in Moldova are considerably lower, the top tax rate being about 15 percent. I don't know if they have a personal allowance system.

nun

Again how can HMRC officially tell you anything about Moldovan tax. Once you are resident in Moldova they become your primary taxing authority!

The usual rules for cross border taxation are that basic state pension and UK private pensions are taxable in your country of residence and NOT taxable in the UK...this is common to many tax treaties. UK Government service pensions will be only taxable in the UK. Your HMRC person is using UK domestic law unchanged by application the the tax treaty. Did he mention application of Articles 17 or 18 of the UK/Moldovan tax treaty?

Again look at this document in which you apply for exemption from UK tax at source according to the UK/Moldovan tax treaty

https://www.gov.uk/government/upload...individual.pdf

If you live in Moldova and pay tax to the UK on the basic state pension or UK private pensions then Moldova does not have to give you a tax credit for that and you will end up being double taxed and will have to claim the tax back from the UK.

ukthesis

I know that the second person at the HMRC I spoke to did note that one of my pensions is from the NHS, thus is a government pension.

I am not, obviously, a tax accountant, and I can't keep going back to the HMRC about this same issue when I am not a tax accountant.

So far as I can see, this Form DT - Individual allows me to get the UK personal tax allowance ("relief at source from United Kingdom income tax") in Moldova.

i will try to get information on this Form DT- Individual tomorrow from the hmrc again. Normally, I would not mind doing this. But usually, there are long delays in getting answered when I try to phone the Revenue up, and this is something that prompted me two weeks ago to complain to my Member of Parliament. (They did say in January that the phone enquiry service would "improve," but no.) But I will give it a try.

I see the form wants me to include my "country of residence." Part B1. This is, for tax purposes, a complex issue I understand. There is a Statutory Resident Test I've read about to determine what this is, but not exactly easy to understand. Then there is the further complex issue of Split Year Treatment. So I'm hoping I will not open a can of worms.