HMRC Admin 19 Response

Hi,
As more information would be required to answer your query, you will need to contact our Self Assesment team for advice.
Self Assessment: general enquiries
Thank you.

Hi,
A non-reporting fund is any offshore fund that does not have reporting fund status for a particular period of account  Non reporting funds are treated as 'offshore income gains' and are subject to Income Tax and not Capital Ggains Tax.  
The gains should be entered in box 41 of SA106 and in the box marked "Other overseas income and gains" on the online return.
If tax is payable on the overseas country, you can claim a foreign tax credit in box 2 of SA106.  
Self Assessment: Foreign (SA106)
Thank you.

Hi,
No, thet cannot. These would only be set against rental income in the same tax year.
Thank you.

Hi,
If the property was your main residence for the whole period of your ownership, there would be no capital gain.  
You need the acquistion cost when you both orifinally bought the property and the value of the property when you bought out your ex partner. Add 50% of both values together to obtain your acquisition cost. This will be be used to work out your gain when deducted from the disposal value.  
You can see guidance on Private Residence Relief here:
HS283 Private Residence Relief (2024)  
There is also a Capital Gains Tax calculator here:
Tax when you sell property
Thank you. 

Hi,
Your parent's may have a capital gain liability, as they have disposed of their share of the property. You can see guidance here:
HS283 Private Residence Relief (2024)
There is also a Capital Gains Tax calculator here:
Tax when you sell property  
You have acquired 100% of the property in two parts. If you dispose of the property, you would need to obtain the value of the property on acquiring your first share and again when you acquired the remainder. This will allow you to calculate your acquition cost.
Thank you.

Hi,
If this is the real time reporting tool that you  are using, then yes.
Thank you.

Hi,
You can download and print a paper 2023 to 2024 tax return from here:
How to complete your tax return for Self Assessment
If you submit a paper tax return after the deadline of the 31st of October 2024, late filing penalties may be applied. If you disagree with these penalties, you can register an appeal here
Appeal a Self Assessment penalty for late filing or late payment
Thank you.

Hi,
You can see the following guidance, specifically the paragraph "Spouses and civil partners, and joint holdings", here:
Investors' Relief 2024 (HS308) 
Spouses and civil partners are treated separately for Investors’ Relief. Each person is entitled to relief up to the maximum lifetime limit of qualifying gains, provided the relevant conditions are satisfied.
Where you hold shares jointly with another person, whether that is your spouse, civil partner or someone else, you are treated as having subscribed for the appropriate proportion of qualifying shares. Your spouse would need to meet the qualifying conditions.
To qualify for Investors’ Relief, you have to have subscribed for shares that meet the relevant qualifying conditions throughout the period you have owned them and that you have owned for at least 3 years. The main conditions that must be met are:

• They are ordinary shares in the company
• You subscribed for them in cash, and they were fully paid up when issued
• The company is a trading company or the holding company of a trading group
• None of the company’s shares are listed on a stock exchange
• Neither you nor any person connected with you is an employee of the company or of a company connected with it

As your spouse will not meet the qualifying conditions as she has not subscribed to the company we would say that, no, she would not be eligible for investors relief. 
Thank you.

Hi,
You can see guidance here:
Changes to the taxation of non-UK domiciled individuals
Thank you.

Hi,
If your freelance work did not start until May 2024 then that will be the current 2024 to 2025 tax year.
If you have received a notice to file a 2023 to 2024 Self Assessment tax return and you do not think you need to file then you can check if you meet criteria here:
Check if you need to send a Self Assessment tax return
If you do not meet the criteria then you can submit an online submission to cancel the 2023 to 2024 tax return. You can also contact our Self Assessment team to review this. Self Assessment: general enquiries
Thank you.