HMRC Admin 19 Response

Hi,
You can see guidance here:
Deemed date of contributions
Thank you.

Hi,
You can see guidanceand and associated links here:
CG78300 - Foreign currency: introduction
Thank you.

Hi Fellwalker,
Yes, that is correct.
Thank you.

Hi,
You can see guidance here:
Tax and Employee Share Schemes
Thank you.

Hi,
When a UK resident sells a mixed use property, the first step is to determine if the residential portion triggers a Capital Gains Tax (CGT) liability. If there is a gain on the residential part, it must be reported to HMRC within 60 days of the sale’s completion.
However, if no CGT is due on the residential portion, there is no requirement to file a report within this period.
Regardless of whether the sale results in a gain or loss, it must still be included in your Self Assessment tax return for the year.
Thank you.

Hi,
As the money has already been paid out, it is only you that will declare any gain or loss.
Thank you.

Hi,
Because no Capital Gains Tax arises when you gift property to a spouse, you do not have to report the transaction to HMRC through your Self Assessment tax return. For the sake of clarity however, and for future reference, you may wish to let HMRC know, by letter or phone call, that the property has been gifted, and we will note our records accordingly.
Self Assessment: general enquiries
Thank you.

Hi JGregory,
Please refer to the following guidance as this explains the rules around allowable losses and the, rare, circumstances in which they can be carried back. It is unlikely these will apply in this case.
CG15800 - Losses: allowable losses
The gains on which the provisional roll-over relief claim was made occurred in 2021 to 2022 and if the losses realised were in a future year it is unlikely the losses will be able to be utilised against this gain. Roll-over relief provides 3 years to re-invest gains in to the business but does not alter the year in which the gain occurred.
Thank you.

Hi,
Please contact our Inheritance Tax team for advice:
Inheritance Tax: general enquiries
Thank you.

Hi,
As there are no Income Tax implications when receiving cash gifts from overseas, no further proof would be required. You can see guidance here:
Tax on foreign income
Thank you.