HMRC Admin 19 Response

Hi,

If you do not transfer your shares to a pension immediately when the scheme ends, you can still transfer them up to 90 days later. You may have to pay Capital Gains Tax if they go up in value between when you buy them and when you transfer them. You can see guidance here: 

Tax and Employee Share Schemes

Thank you.

Hi,

HMRC can only provide advice based on current guidance and not on future events. If you were to sell now, your mother in law takes the value at time of purchase, 50%, against the value at sale, 50%, to work out her gain. She can claim Private Residence Relief for the period she lived in it to reduce any potential Capital Gains Tax.

For the trustees, it is the value at the time of the fathers death against the value at date sold. No Private Residence Relief is due for the trustees. Again the figures are based on 50%. You can see guidance here:

Tax when you sell property

Thank you.

Hi,

As we can only give general guidance in this forum, you will need to contact our Self Assessment team for a more definitive response.

Self Assessment: general enquiries

Thank you.

Hi,

CDS exports procedure codes are covered in Appendix 1 and Appendix 2 here:

Appendix 1: DE 1/10: Requested and Previous Procedure Codes

Appendix 2: DE 1/11: Additional Procedure Codes

Thank you.

Hi,

You can see guidance of returned goods relief here:

Pay less import duty and VAT when re-importing goods to the UK

For more help, please contact our imports and exports team for advice.

Imports and exports: general enquiries

Thank you.

 

Hi,

The importer needs to check with the customs in their country what the rules of origin are and what proof of origin is required in order to claim the preference. The exporter in UK can then provide such proof to the importer to claim preference.  

Thank you.

Hi,

Working out the customs value of your goods is covered in the guidance below, there are six methods available from which traders need to decide which one applies. 

Working out the customs value of your imported goods

Also, if goods are exported outside UK for repair, you can look in to outward processing relief for future:

Using outward processing to process or repair your goods

Thank you.
 

Hi,

We are to offer advice on tariff charges in the EU, but if goods are imported in to the UK temporarily, only to be shipped to a third country, you can look in to temporary admission relief. You can see guidance here: 

Import goods to the UK temporarily

Apply to import goods temporarily to the UK

Thank you.

Hi,

You can see guidance for declaration requirements for the Channels Islands here:

EXPP8200 - Guidance on other procedures: Channel Islands

To find how to move your goods from inward processing into free circulation, another special procedure or re-export please see the guidance below:

Moving processed or repaired goods into free circulation or re-exporting them

Thank you.

Hi,

You can look into temporary admission to import the goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them. You can see guidance here:

Apply to import goods temporarily to the UK

Thank you.