HMRC Admin 19 Response

Hi,
Interest arising in the UK, is declared on the SA100.
If you have untaxed foreign interest of less than £2000, you can also declare this on SA100, otherwise the foreign interest is declared on SA106.  
If you are trading as an individual and not a business, then you would declare a capital gain or a capital gain loss.  
Losses from listed shares and securities can either be carried forward ot set against other income in the same tax year. They cannot be carried back.
Thank you.

Hi,
You can see the guidance here:
Gift Hold-Over Relief
Thank you.

Hi,
There is no Capital Gains Tax liability arising from the transfer of assets between a husband and wife. Your wife becomes a beneficial owner of the property at the price you paid for the property. This means that when it comes to calculating Capital Gains Tax, her acquisition cost is the same when you acquired the property.
Thank you.

Hi,
If the disposals occured on the same day, you can add them all together and submit a single transaction. If the disposals occured on diferent dates, you need to submit a transaction for each different date.
Thank you.

Hi,
You would decare income from a foreign partnership on page F6 of SA106, in the section named "Foreign tax paid on employment, self-employment and other income". You can see information here: 
Foreign (2024)
Foreign notes (2023-24)
Thank you.
 

Hi,
The UIR is unique to the EIS / SEIS scheme. Each investor must use this number when completing their income tax relief form EIS3 or EIS5. Please have a look at the guidance on helpsheet HS341 here:
HS341 Enterprise Investment Scheme — Income Tax relief (2024)
Thank you.

Hi,
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,
Box 36 Adjustment to payments on account for capital gains. If you have put an amount in box 35, a nomination for capital gains, put the amount of Capital Gains Tax included in either the £30,000 or £60,000 RBC in box 36. If you are working out your own tax, do not include the amount shown in box 36 in your payments on account calculation. You can see guidance here: Residence, remittance basis etc notes
Thank you.

Hi,
Please contact the Stamp Duty Land Tax team for advice.
Stamp Duty Land Tax
Thank you.

Hi,
You would need to contact our VAT team for advice.
VAT: general enquiries
Going forward you may wish to consider the Annual Accounting Scheme, details of which can be seen here:
Annual accounting (VAT Notice 732)
Thank you.