HMRC Admin 19 Response

Hi,

You can see guidance here:

Enterprise Management Incentives (EMIs)

Thank you.

Hi,

The executor must report the deceased's final income, including any capital gains or losses, on the deceased's final tax return.

The beneficiaries must report any capital gains or losses they make when they dispose of the inherited assets.

Thank you.

Hi,

If it is a UK corporate bond, it is UK income and taxable here.

Thank you.

Hi,

This would depend on the agreement you have set up for the maintenance payments and you should therefore discuss it with your solicitor.

Thank you.

Hi,

You can see guidance here:

Who must send a tax return

Thank you.

Hi,

If the payment qualifes for relief under the guidance below, you would need to send in evidence of the payment and tax deducted to HMRC, PAYE & Self Assessment, BX9 1AS for any repayment to be issued.

IPTM6110 - Sickness disability and unemployment insurance: tax treatment: main rules: scope of the exemption: ITTOIA05/S735

Thank you.

Hi,

If you claim annual investment allowance for the whole amount, you then cannot claim any other expenses in relation to the car whilst you still own it. You can see guidance here:

Claim capital allowances

Thank you.

Hi,

As married, both spouses must have the same nominated address. You can see further guidance below and in the associated links:

CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination

Thank you.

Hi,

If it is under £2000 then you can declare it at page TR3 rather than the SA106.

Yes, you need to declare any refund from HMRC that relates to the 2023 to 2024 tax year.

Thank you.

 

Hi,

Please contact the Child Benefit Office for advice.

Child Benefit: general enquiries

Thank you.