HMRC Admin 19 Response

Hi,

It is important to note that the estate should be distributed according to:

• the will
• the law if there is no will

HMRC is concerned with the taxation of the estate and not how the legal personal representatives distribute the assets. It is the personal representatives’/executors’ legal obligation to ensure it is distributed correctly in accordance to the will or the law. For further information on dealing with an estate of someone who has died, please refer to the guidance here:

Dealing with the estate of someone who's died: Distributing the estate - GOV.UK (www.gov.uk).

Further guidance on gifts and gifts with reservation of benefit can be seen here:

Work out Inheritance Tax due on gifts - GOV.UK (www.gov.uk).

Additionally, for detailed examples on how to calculate Inheritance Tax on gifts, please refer to page 18 of the following guidance:

IHT400 Notes IHT400_2022__Notes.pdf (publishing.service.gov.uk).

Thank you.

Hi,

In terms of inheritance the value of capital is not taken into account, however, any taxable income generated from it is treated as income.
In terms of other income, anything above £300 is taken into account for tax credit purposes. You will only need to report gains of £300 or more from the inheritance.

Thank you.

Hi,

The team that issue the portable documents A1s are currently dealing with application received in March. The A1, or any request for further information, would be addressed to whoever applied for the certificate, at the UK address, unless you have asked for it to be issued elsewhere.

Thank you.

 

Hi,

If you require information for further periods not included in the original application, you will need to complete a further CF83.  

Thank you.

Hi,

The general rule is that you pay National Insurance in the country where you physically carry out your work. Therefore if you are working in the UK you will be liable to UK National Insurance contributions. The only exceptions are if you hold a certificate issued from an overseas Social Security authority stating you will remain in their Social Security scheme. 

Thank you.