HMRC Admin 34 Response

Hi,
Please refer to guidance at:
Open Banking
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Hi Abel123,
You can check if you need to send a Self Assessment return at:
Check when you can expect a reply from HMRC
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Hi,
Please refer to guidance at:
HS320 Gains on UK life insurance policies (2021)
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Hi,
We cannot view your personal records on the forum. Please contact our team for advice on your query:
Self Assessment: general enquiries
Thank you.

Hi,
Your period of ownership begins on the date you first acquired the property or on 31 March 1982 if that is later. It ends when you dispose of it. The final 9 months of your period of ownership always qualify for relief regardless of how you use the property in that time as long as the property has been your only or main residence at some point. The guidance is here:
HS283 Private Residence Relief (2024)
I have double checked with a Technical Inspector and the initial advice I gave you was incorrect. The capital gains is chargeable on the person who is the beneficial owner of the asset which has been disposed of.
CG10720 - Persons chargeable: beneficial owner
The same person may be both legal owner and beneficial owner of the property but there can be a separation of the two. Please refer to:
TSEM9120 - Ownership and income tax: legal background: ownership - legal owner
TSEM9130 - Ownership and income tax: legal background: ownership - beneficial owner
Thank you

Hi,
We cannot view your personal records on the forum. Please contact our team for advice on your query:
Self Assessment: general enquiries
Thank you.

Hi,
You can check if you need to send a Self Assessment return at:
Check if you need to send a Self Assessment tax return
Thank you

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.

Hi,
You can find out when you can expect to receive a reply from HMRC here:
Check when you can expect a reply from HMRC
Thank you

Hi,
Sorry, we cannot provide updates on individual cases on this forum.
Please refer to guidance at:
Complain about HMRC
You can find out when you can expect to receive a reply from HMRC here:
Check when you can expect a reply from HMRC
Thank you