UK personal income tax allowance for Thai wife on widow's pension.

[LongTimeLurker]

9 hours ago, treetops said:

 

Just looked at one from 2013-14 tax year and no HMRC ID code.

 

NI number, Works/payroll number, tax allowance code and Employer PAYE reference was all.

Maybe it is a "new" ID code then since 2014, or as above, for self assessment?

[Eff1n2ret]

2 hours ago, theoldgit said:

I'd be interested to hear if an earlier poster receives a response from the HMRC regarding the PA for his widow on his eventual demise, it seems ridiculous that a recipient of a Widows Pension should be charged tax on the total paid and then have to go through the rigmarole of seeking a refund every year.

So would I.

[treetops]

On 9/6/2021 at 4:14 AM, Kwasaki said:

I not bothering to look for mine, I still have P45 and HMRC letter to my wife with her a tax number for reference.

Not sure what a P45 and a letter to your wife has to do with the poster's question as to  whether there's a Tax ID on a P60.  Have you got a P60 with one?

 

 

On 9/6/2021 at 4:14 AM, Kwasaki said:

Best you ring HMRC UK up below was googled in 3 secs.

 

"The tax office reference number is a unique combination of letters and numbers used by HMRC to identify different employer payroll schemes. ... The first part of the reference is made up of three numbers which will correspond to a particular tax office and informs HMRC which tax office looks after that particular employer."

That's also no help at all in identifying where an individual could find his personal number.

Edited September 7, 2021 by treetops

[Mutt Daeng]

On 9/6/2021 at 12:32 PM, LongTimeLurker said:

Maybe it is a "new" ID code then since 2014, or as above, for self assessment?

It is for "self-assessment" users. It is not something new since 2014. Here is page 1 of a redacted SA from 2005 that I submitted to HMRC showing UTR (Unique Taxpayer Reference).

 

Edited September 8, 2021 by Mutt Daeng

[Kwasaki]

10 hours ago, treetops said:

Not sure what a P45 and a letter to your wife has to do with the poster's question as to  whether there's a Tax ID on a P60.  Have you got a P60 with one?

 

 

That's also no help at all in identifying where an individual could find his personal number.

Well I can't help then just saying what I have.

[Saltire]

I asked my UK accountant who has done my tax returns for the last 10 years if the wife would pay tax on her widow's pension. His response .............

 

'As she is not a UK Resident then they should not be deducting any tax from her. Once the pension is moved to her they will establish that she is a foreigner and no tax is due. If tax is deducted then it will be refunded as it s not due.'

[Pumpuynarak]

55 minutes ago, Saltire said:

I asked my UK accountant who has done my tax returns for the last 10 years if the wife would pay tax on her widow's pension. His response .............

 

'As she is not a UK Resident then they should not be deducting any tax from her. Once the pension is moved to her they will establish that she is a foreigner and no tax is due. If tax is deducted then it will be refunded as it s not due.'

I don't think you'll find that is correct, as the pension is derived from income earned in the UK irrespective of it being a widows pension awarded to a non British national it is taxable.

 

That is my understanding, i'm still awaiting a reply as to this issue and whether the personal allowance is first applied BEFORE any tax is deducted.

[Saltire]

1 minute ago, Pumpuynarak said:

I don't think you'll find that is correct, as the pension is derived from income earned in the UK irrespective of it being a widows pension awarded to a non British national it is taxable.

 

That is my understanding, i'm still awaiting a reply as to this issue and whether the personal allowance is first applied BEFORE any tax is deducted.

Yes it's a real grey area. My accountant also suggested if anyone knows the definitve answer it's the pension companies as many will provide widows pensions to foreign wives already. Maybe I wil ask them the question in an email.

 

 

[LongTimeLurker]

5 hours ago, Mutt Daeng said:

It is for "self-assessment" users. It is not something new since 2014. Here is page 1 of a redacted SA from 2005 that I submitted to HMRC showing UTR (Unique Taxpayer Reference).

 

That could explain in as I don't do self-assessment.

[lungbing]

I have just received a reply from my pension company in a letter dated 16th Sept.

 

Quote"  I can confirm that you cannot apply  for a tax code for a widow's benefit before you pass away. At the point of your passing we require notification of this and then we will supply the relevant documents to your wife so we can start the process for putting the benefits into payment.  At this point we will liaise  with HMRC regarding the tax code application."  Unquote

 

I have not yet had a response from HMRC to a similar query I sent them.

[lungbing]

And I have finally had a reply from HMRC which reads as follows:

 

Dear Mr xxxxxx

 

Thank you for contacting HMRC Residency.

 

Please find attached a link to GOV.UK website, this includes a helpline number if you wish to telephone for assistance.

 

https://www.gov.uk/apply-national-insurance-number

 

A tax code is issued to either an Employer or a Pension Provider, who will operate it once payment is made to the individual, so a tax code cannot be issued in advance.

 

Regards

 

Certificate of Residence Team

HMRC Personal Tax Operations

 

 

 

From the horse's mouth, so that seems to settle it.