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  • Would HMRC have kept Probate Application Form/ Papers from 2008 needed for CGT PPR Valuation?

    My wife has LPA for an aunt with severe dementia. Her husband died in 2008 and the probate grant was made 3 months later, and this would have included the jointly owned PPR, a flat. The aunt moved from the flat to a care home in 2015, and her flat was rented out but her incomes and savings were no longer sufficient to pay the care home fees, and the flat has recently been sold. Her Lawyer who would have helped with her husband's probate is dead, and the practice is closed. My wife has been through her Aunt's papers and there is no photocopy of the probate application form or a valuation statement, and indeed she needed to order a copy of her Aunt's husband's death certificate. So the file of death related documents has gone missing. Would HMRC be able to access the 2008 probate application papers to tell my wife what the property valuation was? It is needed for the CGT calculation.
  • Self Assessment and Gift Aid on Goods Sold in Charity Shops

    Over the past year 2023/2024 a charity shop has sent me several emails notifying me of goods sold and amounts raised, aggregating to £249.68. The most recent one says to contact the charity within 21 days if "you expect to pay less than £62.42 in the tax year to 5th April 2024 in UK Income and/or Capital Gains Tax to meet the Gift Aid amount claimed in this tax year by Charity XXX". The wording was ambiguous so I queried it and the reply I got was that on self assessment the £62.42 was the figure that should be entered. This has confused me. The sales of goods aggregate to £249.68 so the £62.42 is exactly 25% of that. Surely the figure to entered to enter in SA100 Box 5 & 6 would be £249.68? Or is money raised by the sale of donated goods different in some way from standing order or direct debit donations.