Clive Smaldon

If the property has passed from the estate to your husband only then its just him that needs to register for self assessment, if passed in to joint names then both of you. If it is his sole name, spousal transfers are exempt for CGT purposes, you might want to transfer to joint names if it produces a lower tax liability between you (other income dependent), or if you dont wish to do this then consider a declaration of trust/form17 (again, if its tax advantageous to do so only). Suggest you seek advice of local accountant.

Not HMRC...this is a "potentially exempt transfer". There is no IHT payable for either party on gift. However, if your mother were to die within 2 years of the gift the full amount would be added back to her estate as if never made to calculate IHT on that estate. If she were to die within years 2 to 7 a tapered amount would be added back. If she survives 7 years there is no add back. The £3k is an annual exemption, where that drops out of someones estate immediately.

Login to your SA account and you should be able to register as self employed in there, alternatively https://www.tax.service.gov.uk/print-and-post/form/NICs_iForms/1.0/CWF1_20167/cwf1.xdp Much better to do it from your existing login, its a CWF1 you need to complete

Not HMRC...you can pay anytime, you dont need to wait for it to update. The balancing payment/first payment on a/c becoming due 31/1 dont usually update to show the payments as actually due/payable until around now/early December (HMRC have started to prepare statements showing these), been that way since 1997.

Not HMRC...threshold was £50k - £60k, now £60k - £80k. Therefore, if your income for current year/going forward is less than £60k you should restart the child benefit as you will keep all of it, and if more than £60k but less than £80k you will keep some of it. If more than £80k then stopping it will stop repayment of the benefit being necessary. There has been a LOT in the press about HICBC over the last 5 years with people in your position. HMRC were "pulled up" for lack of initial pre advising re this, but have since made efforts to correct that, which means those now challenging are likely to be less successful. Dependent on circumstances you may be successful challenging, whether the charge, or penalites or interest, or you may not. Some cases have gone to appeals courts and succeeded, the majority have failed. Each case is different. The tried and tested situation is "it is the taxpayers responsibility to notify HMRC when liable" stands, regardless of how complicated a situation is...which I know, is somewhat unhelpful

Not HMRC...even if Baird v Williams didnt apply (havent checked) this would make a proportion of your home non residential as in claiming you would be saying it is a business premises (business rates implications?) and also therefore liable to capital gains tax on sale.

Not HMRC...you can reduce the payments on account within the return, there are boxes to amend the payments on account within the tax return itself (but if you reduce by too much and when it comes to completing 24/25 return HMRC will charge interest on the difference back to the dates of the payments on account)

Not HMRC...if you left the UK pre 6/4/24 then the 23/23 return should have included residence pages, claiming split year (if appropriate) from departure. Then your 24/25 return should claim full non residence (still needed for UK interest?). If you are CERTAIN you will not have a 24/25 UK liability at all you can reduce the payments on account to nil, if you are not certain you can reduce them to what you think you would owe, but HMRC will charge interest when the position for 24/25 is known after 5 April 2025 if there is a liability more than paid. The usual way to proceed is as above, claim split year 23/24 (even if its only for a few days prior 6 April 2024), submit 24/25 claiming non residence and to demonstrate no liability (as HMRC charged payments on account initially) in meantime if CERTAIN no UK liability 24/25 reduce the payments on account.

Not HMRC...if those figures are totals and NOTHING else is missing (assumes PAYE tax is right and no other expenses...repairs etc?) then rental income less agents fees is £13800 less £1035 = £12765 x 40% = £5106 less interest credit at 20% (£2194 x 20%) = £438.80 leaves £4667.20 due. n.b. it will likely be slightly different than that as PAYE is never a zero sum position, even if its right there will be a few pounds difference either way. Annually, if the amout of tax payable is more than 20% of the total tax liability for the year you would also have payments on account for the following year, so 50% also payable the following January and July.

Not HMRC, your answer would be yes, as, ordinarily you would be reporting your profits to May 23 on the 23/24 return, and this is earlier than Mar 24...so you are going to be subject to basis reform rules, inluding overlap relief and extending additional profits over next 5 years...result dependent and whether you widh to average or not...the answer is always yes, unless your accounts were previously made up to and date in the period 31 March - 5 April.