HMRC Admin 32 Response

Hi,
If you meet the requirement for the income to be taxed as PAYE income and have no other criteria for a return then one is not required.
Thank you.

Hi,
Yes, as this is still a disposal and it is not your main residence.
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.

Hi,
If there is any UK tax liability on the same source, then yes foreign tax credit relief can be claimed.
Yes, the extra tax would be due if the income increases.
Thank you.

Hi,
Yes under the new rules from 06 April 2024, you can do this.
Thank you.

Hi,
This depends on your residence.
Please refer to further guidance here:
Tax on your UK income if you live abroad
Thank you.

Hi,
If the charity is not recognised by HMRC for Gift Aid, then they cannot claim a higher rate of tax relief on their Self Assessment Tax Return.
Thank you.

Hi,
Yes to all your points.
Thank you.

Hi,
That is correct and it would be an estate agent valuation to confirm the market value.
Thank you.

Hi,
If uk resident and domicile you would need to report the sale. With regards to bringing the incoime in as cash, you would need to check with Border and Immigration as to what evidence is required.
Thank you.

Hi,
Please refer to the link below for guidance.
SAIM4110 - Accrued Income Scheme: calculating accrued income profits and losses
Thank you.