HMRC Admin 19 Response

Hi,

You would need to contact our imports and exports team for advice.

Imports and exports: general enquiries

Thank you.

Hi,

You can refer to the guidance below to find what you or your business may need before you hire someone to act directly or indirectly on your behalf:

Check what you need to consider before getting someone to deal with customs for you

Get someone to deal with customs for you

Thank you.
 

Hi,

As per the guidance to apply for an Economic Operators Registration and Identification number (EORI number) you will need your:

• Unique Taxpayer Reference (UTR)
• Business start date and Standard Industrial Classification (SIC) code, these are in the Companies House register
• Government Gateway user ID and password
• VAT number and effective date of registration, if you are VAT registered, these are on your VAT registration certificate
• National Insurance number, if you are an individual or a sole trader

You can see guidance here:

Get an EORI number

Thank you.
 

Hi,

Please can you please contact us with more information, Are you transferring the ownership of the property to the company mentioned, in which case there could be Capital Gains Tax implications, If no,t in what circumstances is are you agreeing to transfer any ownership of any income arising from the property to the company? Are you receiving any consideration for doing so?

Thank you.

Hi,

Rebuilding, whether forced on the customer or voluntarily undertaken, is capital expenditure and the whole cost cannot be deducted in computing profits. Only the actual cost of normal revenue repairs to a part of the old building that is preserved in the rebuilt structure is allowable as an ordinary revenue business expense. But capital expenditure may instead qualify in certain cases for capital allowances. You can see guidance here:

CA11101 - General: claims: types of capital allowance

Thank you.

Hi,

As you are only maintaining the value of the property, not increasing the value of the property, you can claim the cost of these replacement and repairs as expenses.

Thank you.

Hi,

You do not pay Capital Gains Tax on other UK assets, for example shares in UK companies, unless you return to the UK within 5 years of leaving. You can see guidance here: 

Capital Gains Tax: what you pay it on, rates and allowances

Thank you.

Hi,

You can see the following guidance which explains how to claim for work related expenses:

Claim tax relief for your job expenses

Thank you.

Hi,

You will need to complete a Canadian double taxation claim form that you can find here:

Application to claim relief from UK Income Tax and claim to repayment of UK Income Tax

Thank you.

Hi,

You can see guidance here:

CG51500 - Share identification rules: introduction

CG51560 - Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules

CG51565 - Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities

These advise that the 30 days identification rules apply where the assets disposed of and acquired within 30 days are not distinguishable from each other. From what you have outlined, the securities disposed of and that acquired are clearly identifiable as separate assets. Therefore, the 30 day rule would not be applicable.

Thank you.