HMRC Admin 32 Response

Hi,

Please refer to:

Tax on your UK income if you live abroad

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.

These would then potentially be subject to tax.

Further guidance can be found here:

Tax on savings interest

Tax on dividends

Thank you.

Hi,

Yes, it is possible that a gain may be due and yes you will need to work out any private residence relief. You need to report it as a capital gain in the tax return.

If foreign tax has been paid on the income, you can claim foreign tax credit relief for the same source of income to reduce any potential UK bill.

Thank you. 

Hi,

No, as long as you remain non UK tax resident.

Thank you.

Hi,

As it is compensation it is not liable to Income Tax.

Thank you.

Hi,

under DT7900PP the solidarity surchasrge is allowable.

DT7903 - Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Admissible taxes

If you have evidence that the church tax is treated as such then yes you can claim this.

Thank you.

Hi,

Although not a legal owner of the property, if an alternative beneficial ownership of income had been submitted to show that you were entitled to receive any income from the property by way of rental or sale, then yes, you will need to report your share of the loss.

Thank you.

Hi,

You will need to submit a manual adjustment by completing the SA109 and SA106 to show foreign income and the date the split applies. Send these to:

HMRC, PAYE & Self Assessment
BX9 1AS

Thank you.

Hi,

As you have applied market value at the time of acquirement and sale, the connected person rules have no impact. You will have a capital loss that can be used against any future gain. Your daughter will have a gain to report if the sale is over £210,000.

Thank you.

Hi,

You will need to ensure you are entering the amount as untaxed interest and not taxed interest.

Thank you.