HMRC Admin 19 Response

Hi,
Only furnished holiday lets would be entitled to claim rollover relief. Property lets are not classed as a business. You can see guidance here:
Business Asset Roll-over Relief (Self Assessment helpsheet HS290)
Where a compulsory purchase is involved, rollover relief can be claimed on land, which includes the property on the land, per the following guidance, assuming it does not become your main residence within 6 years of acquiring the new property. 
CG61900P - Capital Gains Manual: Reliefs: Relief on compulsory acquisition of land
Thank you.

Hi,
If you are unable to pay the balance as a one off payment then you can check on the payment plan options available here:
If you cannot pay your tax bill on time
Thank you. 

Hi Edmund,
We are unable to review personal matters in this forum. For an answer to a personal question of this nature, you would need to contact our Self Assesment team for advice.
Self Assessment: general enquiries
Thank you.

Hi,
If you have another job which is going to start shortly and this would be a second job you would tick statement C. If you need to split your tax code between your employers this can be done by contacting us with a estimate of your annual earnings from each employment for the current tax year. This would only be beneficial if your annual income from your main employer is below £12570.
Income Tax: general enquiries
Thank you.

Hi,
Unfortunately, this sounds like an error as you requested it to be paid to a nominee on the P85. Please contact our Income Tax team who should be able to resolve this for you.  
Income Tax: general enquiries
Thank you.

Hi VlastaB,
Unfortunately, it is not possible to check individual tax records through this forum, if you have a question which relates to your personal tax situation or tax code please contact our Income Tax team:  
Income Tax: general enquiries 
​​​​​​​Thank you.

Hi,
Terminal losses can be carried back up to 3 years before the period the losses incurred in. 
If your losses incurred in the period 1 March 2024 to 30 September 2024. you may use the terminal losses against any profits incurred between 1 March 2021 to 29 February 2024. 
You only need to apportion the profit if a period partially falls within the 3 years and the rest is outside of it. So, if a third falls inside of the 3 years and two thirds do nt,t then you apportion to a third of your profit.
We are unable to help you with the specific calculation as Corporation Tax is self assessed. You can see guidance and examples on how to apportion here:
CTM04130 - Corporation tax: trading losses: general: relief for losses carried forward: losses incurred from 1 April 2017: terminal losses
Thank you.

Hi,
The guidance at CA23153 states:
The car is ‘unused and not second hand’, and is first registered on or after 17 April 2002.
New cars are ‘unused and not second hand’. You should accept a car is unused and not second hand even if it has been driven a limited number of miles for the purposes of testing, delivery, test driven by a potential purchaser, or used as a demonstration car.
The fact that such cars (or cars that have not been driven at all) may have been pre-registered to a dealer does not prevent you from treating them as 'unused and not second hand.
CA23153 - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on cars with low carbon dioxide emissions
Thank you.

Hi,
We cannot advise on this. You would need to speak with the bank account provider to check if you can do this.
Thank you.

Hi,
Under Article 13(1) of the UK/USA Double Taxation Convention, the USA has primary taxing rights on the capital gain you incurred on the sale of your property. The UK has secondary taxing rights. You would therefore need to initially report the gain on your US tax return to determine the amount of US Capital Gains Tax chargeable. The 15% withheld by the US is then used to offset your Capital Gains Tax liability there, with your retaining the right to claim back any proportion that proves excessive. You would then also declare the gain on your UK tax return and claim credit for the US tax charged to offset your UK Capital Gains Tax liability. This is available under Article 24(4)(a) of the UK/US double taxation agreement.
Uk/USA Double Taxation Agreement - 2002
Thank you