HMRC Admin 5 Response

Hi

I am sorry you are having these issues when trying to resolve the MCI error.
To resolve this you will need to contact HMRC to review this. I can appreciate you have already contacted HMRC before but we would need to access your account to review and update.
Details of how to contact HMRC at  Income Tax: general enquiries

Thank you

Hi

The certificate of residence (COR) issued by HMRC, is tailored to that country, which has a tax treaty with the United Kingdom.  
You will need to request a separate COR request for each of the countries in question.  
For example if there 20 separate countries that form the European tour, you will need to submit 20 requests for a COR, one for each country involved.  
Please remember to include the type of income and the amount on each request.

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Hi

If you complete a self assessment tax return, then you need to complete the supplementary page that relates to the losses, eg. SA108 (capital gains), SA103 (self employment) SA104 (partnerships) in order to declare the loss to carry forward.
If you do not need to complete a tax return, then you can claim the loss in writing, submitting supporting calculations to explain the loss.  
The losses can be carried forward indefinitely and set against a future gain.  You have 4 years from the end of the tax year in question, to claim losses.  
Any claim for losses older than that, will be rejected as being out of date.

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Hi

No these are not allowable as per the guidance - You should not allow a deduction for subscriptions for periodicals or for publications by analysts, stockbrokers or other professional advisers, whether for public or private circulation.

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Hi 

There are no tax implications from the transfer of assets or money between spouses and civil partners.  
Any money you transfer to your wife's bank account that attracts interest after the transfer, is taxable income of your wife and will be taxed based on her circumstances.

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Hi

As it is Italian income, it is foreign interest and should be on the SA106.

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Hi

Yes you can. You will need to notify HMRC though so that it is removed from your code.

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Hi

HMRC cannot comment on future events as legislation may change.

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Hi

Yes, you can claim this. You would note it as a disposal with no funds received and claim the election of negligable value claim.

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Hi

As this is a cash gift, there are no tax implications on the capital and only any interest or dividends then generated will be taxable income.

Thank you