HMRC Admin 19 Response

Hi,
You can see guidance here:
Relief for foreign tax paid (Self Assessment helpsheet HS263)
Thank you.

Hi,
As it is you doing the shifts, it is you who should register for Self Assessment and declare the income. You should also have your own account with the delivery company.
Thank you.

Hi,
The FHL component constitutes residential property and this component would be subject to the online 60 day reporting rules: You can see guidance here:
Tax when you sell property
Report and pay your Capital Gains Tax
Guidance on the mixed use of properties can be seen here:
CG-APP18-260 - Part 2 - Submitting returns through the CGT on UK Property Account: Complex and Miscellaneous Scenarios
Guidance on Business Asset Disposal Relief (BADR) and if eligibility criteria are met can be seen below:
Business Asset Disposal Relief
CG63950P - Capital Gains Manual: Reliefs: Business Asset Disposal Relief
CG64015 - BADR - “disposal of part of a business”: meaning
Assuming you are meeting the BADR qualifying criteria, there are no restrictions to BADR entitlement and normally apply where the assets use has changed assuming there is a business carried on as a sole trader, business or a partnership, or a scenario involving a life tenant trust.
Mixed use properties with part being used for the purposes of the FHL business and part for another purpose, BADR applies to ‘assets used for the purposes of a business carried on by the individual or a partnership of which the individual is a member’ and this is only restricted to the extent that there are excluded assets that are held as investments (TCGA 1992, s. 169L). For further guidance see examples here:
CG64145 - Business Asset Disposal Relief - calculation - restrictions on relief for “associated disposals”
Thank you.

Hi,
Normally you would receive a P45 when the final payments are made. If this was in the 2024 to 2025 tax year then the P45 would show details for 2024 to 2025 and you would receive a P60 for the 2023 to 2024 tax year.
If you think the pay and tax details supplied by your employer are incorrect you will need to contact the payroll department to review or amend. 
Thank you.

Hi,
If you are recharging costs then these would normally be a taxable supply and so a basis for VAT registration. You can see guidance here:
VAT: costs or disbursements passed to customers
Working out whether you need to register
Thank you.

Hi,
Article 19 of the tax treaty advises that government pension are only taxable in Singapore, unless the individual is a resident and a national of the UK:
Singapore-UK Double Taxation Conveniton 1997
Thank you.

Hi,
You may possibly need to pay Capital Gains Tax. 
Private Residence Relief will only cover the period that the property was your main residence, so a capital gain may arise on the remaining period. You can see guidance here:
HS283 Private Residence Relief (2024)
You can see guidance below for information on improvements:
CG15180 - Expenditure: enhancement expenditure
There is a calculator below to help you calculate whether a gain arises or not.  
Tax when you sell property
Please note that if a gain arises, you have 60 days from the completion date to report and pay the capital gains tax. You can do this if you follow the links at the end of the calculator.
Thank you.

Hi,
The date of acquisition of an off plan property, is the date of completion for Capital Gains Tax purposes. Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. For your convenience, there are exchange rates here:
Exchange rates from HMRC in CSV and XML format
and for older rates here:
Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009
You are free to use any of the supplied rates or one of your own choosing.
Thank you. 

Hi,
You can see guidance here:
IPTM3540 - Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’
The calculated gain is added to your income and your liability is calculated.
Thank you.

Hi,
You can see guidance here:
PTM176310 - Lump sum and lump sum and death benefit allowance: Enhanced protection: Overview
Thank you.