HMRC Admin 5 Response

Hi

There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding any inheritance tax implications (Rules on giving gifts and Inheritance Tax: general enquiries).  You may also want to review the guidance at (https://www.gov.uk/inheritance-tax). 

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Hi

Your grandfather is the person who needs to record the gift for inheritance tax purposes.  If he should pass away within 7 years of making the gift, then the gift is included in your grandfather's estate for inheritance tax purposes.  
Please have a look at How Inheritance Tax works: thresholds, rules and allowances.

Thank you

Hi

It's not clear what the payments from the normal expensidure out of income ar for.  Do you mean living costs?  
For inheritance tax purposes, you would need to keep a record of gifts of over £3000 in a tax year, for inhertance tax purposes.  
Please have a look at the guidance on inheritance tax at (How Inheritance Tax works: thresholds, rules and allowances).

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Hi

Your tax return would the need to include the residence section (SA109), to declare that you are not UK resident and claim personal allowances.  
You would also be required to declare all of the income and capital gains arising in the UK in the tax return.  Please note that you cannot use the HMRC tax return to submit the residence section.  
If you have a government gateway user ID and password, you can buy a commercial tax return that includes residence and submit that version.  A list of commercial tax return providers can be found at Self Assessment commercial software suppliers
If this method is not possible, you will need to submit a paper tax return, which can be downloaded at Self Assessment tax return forms.

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Hi Edward

In the case of a demerger, the share acquisition date for the subsidiaries shares, is the date that the demerger occurs.  You will then over shares in the original company and the subsidiary.  
The acquisition date for the shares in the original company remains unchanged.

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Hi

Normal commuting to work is not an allowable expense.
To get relief for the cost of travel, the employee’s attendance at the temporary workplace has to be necessary in the sense that it’s dictated by the requirements of the duties of the employment and not, in any way, by the personal convenience of the employee.
For temporary workplace, please refer to EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace
If applicable and expenses are due, it would only be the passenger rate that would apply as she is not the owener or the driver of the car. You also cannot claim for the mileage to pick her up.

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Hi 

No.  You cannot claim tax relief as this is not a gift to the charity, but a payment to use the facilities of the charity.  Cash gifts are not taxable, so there is no tax relief you can claim.

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Hi

Although this will be considered disregarded income, you will meet the criteria for completing a Self Assessment tax return.

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Hi 

HMRC cannot comment on future events as legislation and/or plans may change.

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Hi

Based on the number of days you are in the UK you are UK tax resident and therefore declare your worldwide income.
You can claim foreign tax credit for tax paid in Australia on the same source of income. As the rental property is in the UK this is liable in the UK no matter where you are resident.
Your flights,travel and stay in the UK are not business expenses and cannot be claimed against your income.

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