HMRC Admin 19 Response

Hi,
That is correct. The £6000 allowance applies no matter what rate of tax you pay.
Thank you.

Hi,
You will report the sale as 50% rather than 100%, and your husband will do the same.
Thank you.

Hi,
You can see guidance and associated links here:
CG15201 - Enhancement expenditure: period before newly-acquired property let
CG15150 - Expenditure: introduction
Thank you.

Hi,
It cannot be backdated.
Thank you.

Hi,
You can see the current guidance here:
Capital Gains Tax: what you pay it on, rates and allowances
We cannot comment on any future events as legislation may change.
Thank you.

Hi,
You can see guidance here:
ERSM20500 - Employment-related securities and options: money’s worth charge
Thank you.

Hi,
The SA401 is to register as a partner in a partnership and not a company. Being a director is not Self Assessment criteria and as no income is received from this you would appear to have no need for a return.
With regards to the registration of the actual company, this is for Corporation Tax to confirm and you would need to contact them. 
Corporation Tax: general enquiries
Thank you.

Hi,
You can see guidance here:
Tax on foreign income
Thank you.

Hi,
Please send this to:
HMRC,
PAYE & Self Assessment,
BX9 1AS.
You will need to include the Portuguese residence certificate with the form.
Thank you.

Hi,
There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be found here:
Tax on savings interest
Tax on dividends
Thank you.