HMRC Admin 32 Response

Hi Merlin2465,
HMRC cannot advise you on this as your residence is for you to determine based in guidance available.
RDR3 Statutory Residence Test
Thank you.

Hi,
No. The whole tax return in it's entirety must be submitted in the same format. To be able to submit a tax return online that includes the trust section, will require that you buy a commercial tax return and using your government gateway user ID and password, submit that return by 31 January.
Self Assessment commercial software suppliers
Paper tax returns can be downloaded using the link below and should be submitted by 31 October.
Self Assessment tax return forms
Thank you.

Hi,
If the judgement awards an increase, which is paid in a single tax year, that applies to previous tax years; you will need to write to:
H.M. Revenue and Customs Self Assessment
BX9 1AS.  
Your letter should include details and evidence of the award, broken down for each tax year it applies to.  
HMRC can work out how much tax was payable in those earlier tax years and apply this upon request, where it is to your advantage.
Thank you.

Hi,
The currently enforced tax treaty between the UK and Brazil , does not include rulings on employment income outside of crew of an aircraft operated in international traffic.  
agreement to avoid the double taxation of salaries of aircrew
This means that the tax treaty does not cover employment income. As there is no agreement, both the UK and Brazil will have the rights to tax your employment income. As a UK tax resident, you may be able to claim unilateral relief for any tax charged in Brazil on your earnings. 
INTM161030 - UK residents with foreign income or gains: double taxation relief: Unilateral relief
Thank you.

Hi,
It depends on the tems of the ISA as to when the interest is added to the account. This interest doesnt count as a dpeosit for part of the 20k limit.
Thank you.

Hi,
Not on the transfer of the capital. Any interest or divdends that this the generates is taxable.
Thank you.

Hi,
If selling a 2nd property, the capital gains allowance will have already been used on the frst one. It is one annual allowance and not per transaction.
Thank you.

Hi,
No. Please refer to the examples given at:
HS283 Private Residence Relief (2024)
CG65040 - Private residence relief: periods of absence
Thank you.

Hi,

1. HMRC cannot advise you on this as you residence is yours to determine. please refer to guidance at:
   RDRM12000 - Residence: The SRT: Split year treatment: Contents   
2. The MPF fund is not taxable in the UK.  
3. No CGT is due as the property was sold prior to your arrival in the UK

Thank you.