HMRC Admin 19 Response

Hi,

The estate would only be required to complete an estates tax return if the estate meets the criteria to do so. You can see the following guidance for more information:

Dealing with the estate of someone who's died

Thank you.

Hi,

You will need to complete a tax return for each of the last 4 years, so that you can claim tax relief on the RSU payments. The payments are usually included in your P60 pay figure, so you would show this in box 1 of page E1 of SA102.  

If the RSU payment is not included on your P60, you would declare the amount in box 3, 'tips and other payments not on your P60'. As foreign tax is paid on the RSUs, you would need to claim a foreign tax credit on SA106, foreign, in the section for 'Employment, self-employment and other income which you paid foreign tax on'. You claim a foreign tax credit in box 2 of up to 100% of the foreign tax paid. You can see guidance here:

ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents

You can register for Self Assessment here:

Check how to register for Self Assessment

You can complete the last 2 tax returns online below, you will need to obtain a government gateway user ID and password to do this:

File your Self Assessment tax return online

You can request paper supplementary pages below, or contact the tax return orderline so that paper versions can be sent to you:

Self Assessment tax return forms

Self Assessment: forms ordering

Thank you.

Hi,

You can see guidance here:

Tax on foreign income

Thank you.

Hi,

If it is a UK residential property then no, you do not have to report anything.

Thank you.