HMRC Admin 32 Response

Hi,
A disposal is only declared on a self assessment tax return if both of these two criteria are met.  
The first is, a tax return is required for any other reason and the second, the disposal value if over £50,000.  
If you only meet 1 or none of the criteria, then you do not need to include on a tax return.  
If a gain is covered by the annual exempt allowance, then there is no requirement to declare the gain, unless the two criteria are me, in which case it will be declared in the tax return.
Thank you.

Hi,
If you filed the return onlne, you can amend it yourself for an immediate update. if filed by paper and sent the amendment by post, you can check.
Check when you can expect a reply from HMRC
Thank you.

Hi,
As this is foreign income, he still needs to declare this in a tax return.
Thank you.

Hi,
The lasting power of attorney will need to be noted on your mothers record before you can act on her behalf.
As access to your mothers records will be needed you will need to contact HMRC direct:
Self Assessment: general enquiries
Thank you.

Hi,
The lower rate of capital gains is 10% and the upper rate 20%.  
To claim the remittance basis will mean that you lose the annual exempt allowance and pay all gains at 20%.
Thank you.

Hi,
One you update your address, the information filters through to all of your records.  
As long as the correct address is on record, when you input the details, everything should match.
Thank you.

Hi,
You are correct in relation to the gift. for the house, if it is in your name then she doesnt need to pay rent. you will however need to consider if this falls under git without reservation for IHT purposes if she is then back in the UK.
How Inheritance Tax works: thresholds, rules and allowances
Whilst she is not passing on a home, the money is buying a home so she is stll benefiting from it by living in it rent free.
Thank you.

Hi,
Please refer to:
Capital Gains Tax, share reorganisations and company takeovers (Self Assessment helpsheet HS285)
Thank you.

Hi,
This would be policy but as some invigilators will be employed by an Examinations Board, this must remain.
Thank you.

Hi,
To claim split year treatment, requires the completion of a paper version of the tax return SA100 and SA109.
You cannot use the online HMRC version of the tax return:
Self Assessment tax return forms
You will need to contact the self assessment orderling to order your 2023 to 2024 tax return and supplementary pages.  
Their number is 0300 200 3610.  
As you were neither employed in the UK or self employed in the UK, you do not need to declare these sections.
Thank you.