Back-dated emergency tax

[112200]

Hi, this is my first time posting so apologies in advance if this topic has already been covered, pls copy the link if a discussion already exists. 

I'm a British national, lived overseas for 30+ years and a non-tax resident for as many years. I have no UK property nor any other income apart from a private work pension which I started to draw down. I have been paying Emergency Tax for 7 years. my questions are: a) how far back (years) can i claim a refund for? b) can anyone see any pitfalls in asking HMRC for my Tax Code to be re-assessed? would i be opening up a can of worms with HMRC in relation to disclosing overseas assets? I own properties in Thailand. Advice welcome.

[CharlieH]

You can claim a refund for overpaid UK tax up to four years from the end of the relevant tax year in which the overpayment arose15. For example, for tax overpaid in the 2021/22 tax year (ending 5 April 2022), you have until 5 April 2026 to claim a refund. If you miss this deadline, the tax year becomes 'closed' to claims.

However, in rare circumstances where the overpayment was due to an official error by HMRC or another government department, you may be able to claim for earlier years under Extra-statutory Concession B41, but you must provide clear evidence of the error, and these cases are seldom accepted

 

• No Automatic Disclosure of Overseas Assets: Asking for a tax code correction for your UK pension income does not automatically trigger an investigation into your overseas assets or properties. The process is focused on ensuring your UK tax code reflects your actual UK tax position

• Disclosure Risks: If you only have UK pension income and no other UK-source income or gains, and you are non-resident, there is generally no UK tax liability on your overseas assets (such as properties in Thailand). However, if you have undeclared UK tax liabilities relating to offshore assets or income, HMRC may expect disclosure under the Worldwide Disclosure Facility (WDF)267. But simply correcting your tax code for your pension does not require you to disclose foreign property unless it generates UK-taxable income.

• HMRC Information Sharing: The UK participates in international information-sharing agreements, so HMRC may become aware of significant overseas assets if there is a reason to investigate. However, routine tax code corrections do not usually prompt such investigations unless there are other red flags

 

Claim Refunds Promptly: Submit refund claims for the last four tax years as soon as possible to avoid missing deadlines

Keep Communication Focused: When contacting HMRC, focus solely on your UK pension and your non-resident status. Provide evidence of your non-residence if requested (such as proof of overseas residence).

 

A always seek professional advice if unsure as personal circumstances can vary.

[topt]

2 hours ago, 112200 said:

and a non-tax resident for as many years.

If you are UK non resident for tax officially with HMRC then not sure why you would think any income generated outside the UK would be of any interest to them?

My understanding, and practice, is that as a non-resident you don't even need to disclose it.

Unless there is something else the worms should stay in the can.........

Edit - pretty much what @CharlieH says above.

 

Curious why you wait for 7 years before considering trying to reclaim presumably overpaid tax?

[112200]

Thank you @CharlieH and @topt,

re why i've waited so long... the older i get the less i like paperwork and the more i realise that government departments are not as accessible nor as helpful as they used to be, plus the Covid Era created quite a spin on family life and a 'stall' on many aspects of life in general. 

Thanks for the sincere and v helpful advice. I will action asap.