HMRC Admin 19 Response
-
RE: C79 Vat Certificate
Hi,
You can contact the imports and exports team using the contact details in the below link:
Imports and exports: general enquiries
Thank you. -
RE: Shipping collectable items from Australia for sale at auction
Hi,
Anything posted or couriered from another country goes through customs to check it is not banned or restricted and you pay the right tax and duty on it. You can see guidance here:
Tax and customs for goods sent from abroad
Thank you. -
RE: Windsor Framework
Hi,
CDS does accept UKIMS entries, the guidance below provides more information:
DE 2/2 Additional Information (Box 44)
DE 2/3 Documents produced, certificates and authorisations, additional references and DE 8/7 Writing off (H1, H5, I1 C&F and I1 B&E only) (Box 44)
Thank you. -
RE: Probate and CGT
Hi,
You would need to apply to the courts to have the probate value amended, based on the new valuation. You would need to inform the Inheritance Tax team of the change, as Inheritance Tax may now be payable.
The probate value should be used to calculate any Capital Gains Tax due and any tax due should be reported and paid within 60 days of the completion date, to avoid penalites.
If the probate value is amended after this submission, you should submit an amended calculation based on the new value and claim a repayment of tax. There is guidance which advises how to report and pay any tax due, and a calculator here:
Tax when you sell property
Thank you. -
RE: Capital gains tax and SDLT second home
Hi,
You can see the guidance on Private Residence Relief here:
HS283 Private Residence Relief (2024)
Provided the jointly owned flat was his main residence, he would have Private Residence Relief to set against any gain and this could cover all of the gain.
If he owns a second property, he should conifrm in writing to HMRC, which property is his main residence and from which date, as he can only have one main residence at any one time for Capital Gains Tax purposes.
There is a Capital Gains Tax calculator which also provides guidance on how to report and pay any Capital Gains Tax here:
https://www.gov.uk/tax-sell-property
Thank you. -
RE: Training course expenses on PAYE self assessment
Hi,
You would need to contact our Self Assesment team for advice on this matter, as the nature of the training may mean that it cannot be claimed as an expense.
Self Assessment: general enquiries
Thank you. -
RE: Working in uk from abroad
Hi,
If you do not need to complete a Self Assessment tax return, please complete the online form P85 advising that you are still employed by your UK employer:
Get your Income Tax right if you're leaving the UK (P85)
We can arrange for your employer to stop deducting Income Tax, as you will be taxable in Egypt on this income: https://assets.publishing.service.gov.uk/media/5a80739de5274a2e87db9e3f/egypt-uk_-_in_force.pdf
You will still be required to pay class 1 National Insurance contributions. Your employer will deduct this for you.
Thank you. -
RE: Do I need to file a self assessement just for Gilt coupon and ETF dividend?
Hi,
All ETFs you dispose of, are subject to Capital Gains Tax. The type of ETF, determines the how it is taxed. Equities are taxed as dividends and should be declated in box 5, other dividends, on page TR3 of SA100.
Bonds are taxed as Income Tax and should be declared in box 3 of page Ai1 on SA101.
Commodities are not subject to Income Tax or dividend tax.
Thank you. -
RE: Self Assessment as a Director of a foreign company
Hi,
As your Self Assessment tax return is purely for personal income and capital gains purposes, you should not include any of your company's income and expenses, as this is not your personal income.
You need to keep your company accounts and income separate from your personal income.
Thank you -
RE: Tax on Australian income
Hi,
As you were not resident in the UK when this Australian work was undertaken, it is not taxable in the UK and you do not include it in your tax return.
Thank you.