HMRC Admin 19 Response

Hi,

As you arrived in the UK on 10 May 2023, you will be tax resident for the whole tax year, as the guidance advises "If you have been in the UK for 183 or more days you will be a UK resident. There is no need to consider any other tests". You can see guidance here:

RDR3: Statutory Residence Test (SRT) notes

Thank you.

Hi,

The new legislation states that separating spouses or civil partners be given up to three years after the year they cease to live together in which to make no gain, and, or no loss transfers. As your parents separated more than 3 years ago then then the new rules do not apply.

Thank you.

Hi,

If you have used cash basis, the loss cannot be used against any other income. You can see guidance here:

Relief for trading losses (Self Assessment helpsheet HS227)

Thank you.

Hi,

You can see guidance here:

CG15250 - Expenditure: incidental costs of acquisition and disposal

Thank you.

Hi,

A value would have been given on the barn at the time of purchase. Any increase in value since then would be the capital gain. You can deduct the conversion costs as these are allowable capital expenses. You can see guidance here:

CG15220 - Enhancement expenditure: cost of acquisition/enhancement expenditure

Thank you.

Hi,

This would be seen as a disposal on his share. Private Residence Relief applies if it was his main residence for the whole period of ownership and as he has moved into a care home. He has 36 months from the date he moved for this relief to continue. If the property was gifted after that period, Capital Gains Tax may be due. You can see guidance here:

Capital Gains Tax: what you pay it on, rates and allowances

Thank you.

Hi,

Sorry, we can only answer HMRC queastions on this forum.

Thank you.

 

Hi,

If you have been contracted out for a period of time, this does not always mean your State Pension will be effected. If you would like to check if your being contracted out has affected your State Pension entitlement, and also for any advice on making voluntary National Insurance payments, you will need to contact the Future Pension Centre at the DWP:  

Contact the Future Pension Centre

If you would like to know who contracted you out and for what period of time, please contact our National Insurance team.

National Insurance: general enquiries

Thank you.

Hi Britcanada,

The payment reference should be on your letter or bill. If it is not, it is usually made up as follows: 

NINO followed by ‘IC’, surname then initial. If limited to a certain amount of characters, use NINO followed by ‘IC’ and as much of the surname as possible.

If your name was Anne Jones and your NINO was QQ123456A, your reference would be QQ123456AICJONESA

Thank you.
 

Hi,

You will need to speak to the International Pensions Centre at the Department for Work and Pensions regarding moving countries and the State Pension.

International Pension Centre

For class 2 overseas voluntary contributions you will need to complete a CF83 application if you have not done this already with HMRC.

Apply to pay voluntary National Insurance contributions when abroad (CF83)

You would need to inform both HMRC and DWP when you move address and countries.

Thank you.