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Hi I sold my car last year and received £5474 from selling my car, do I have to file a tax return for this to HMRC and pay tax for it? The car was for personal use only Thx

Hi My mum had an annuity plan in Hong Kong for 8 years from 2016 The sum was £45000 She withdrew all money including the interest (£700)and the sum (£45000) at 2024 and sent all money to Uk bank account We know that £700 is taxable and we will do the tax return after April 2025 but can we split the interest £700 into 8 years so that the yearly interest we received was £88 which is below the personal allowance (as we are receiving some interest in saving account in uk)