HMRC Admin 32 Response

Hi,
They would need to submit the EIS 3 certificate and relief depends on the dates the shares were issued on whether we can go back to 2017 or not.
Thank you.

Hi,
Please refer to guidance at:
Claiming tax relief on your contributions to overseas pension schemes
Thank you.

Hi,
You are now classed as a non resident landlord so a tax return is required. You do not need the P85.
Tax on your UK income if you live abroad
Thank you.

Hi JohnWick1,
Please refer to:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
You would send your written claim to:
HMRC PAYE & Self Assessment
BX9 1AS
Thank you.

Hi,
The answer to both of your questions is yes.
Thank you.

Hi,
Yes, you can.
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,
As you are not buying the same thing, bed and breakfasting rules will not apply.
Thank you.

Hi,
If the field is commerical or agricultural in nature, then the 60 rule will not apply.  
If the field is residential land, then yes, the 60 period applies from the completion date.
Thank you.

Hi,
You declare the interest paid and self assessment applies the relevant credit.
Thank you.