HMRC Admin 32 Response

Hi,
Article 4 will apply for residence and you are the beneficial owner. Subject to tax provisions does not apply.
Thank you.

Hi,
If you are employed under PAYE for the invigilating then you will be exempt from this.
If not, you are classed as being self employed and need to declare in a tax return.
Thank you.

Hi,
You do not need to include on your Self Assessment tax return.
Once submitted on your online account the oustanding balance details will be shown and how the balance will be collected. 
Thank you.

Hi,
HMRC cannot comment on future events as legislation and/or plans may change.
Thank you.

Hi,
Please refer to guidance at:
HS321 Gains on foreign life insurance policies (2024)
Thank you.

Hi,
Please refer to guidance at:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you.

Hi,
Yes, you will then need to declare the rental income.
How Inheritance Tax works: thresholds, rules and allowances
Thank you.

Hi,
No, this would be a replacement as like for like as single glazing would no longer be an available option at the time the windows were changed.
Thank you.

Hi,
Please refer to guidance at:
BIM37600 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs
Thank you.

Hi,
Yes, it should be counted as foreign interest.
Thank you.