HMRC Admin 32 Response

Hi,
As it has not been her main residence for the whole period of ownership as was rented out, CGT may be due on any increase in value.
Private residence relief is allowable for the period they lived in it. 
HS283 Private Residence Relief (2024)
Thank you.

Hi Xiao Chen,
You do not show this in the tax return as it is only any excess that is shown. the carry forward amounts are for your own referrence only.
Thank you.

Hi,
Yes it is treated as the date you had purchased it and also at that price.
Thank you.

Hi,
You can use the HMRC exchange rates at:
UK Integrated Online Tariff: HMRC currency exchange average rates
Thank you.

Hi,
Please refer to guidance at:
Trusts and taxes
Thank you.

Hi,
HMRC cannot comment on future events as legislation may change.
Thank you.

Hi,
This section is for those who have exceeded paying in more than the 60k allowable and have no unused relief from previous years. By the sounds of it, you do not need this section.
Thank you.

Hi,
The assessment will be need to be amended to reduce the foreign tax credit relief already claimed in 2023 to 2024.
Thank you.

Hi,
No, as they are still resident at the time of the sale.
Thank you.

Hi,
You can update your trading name here:
Tell HMRC about a change to your business
Thank you.