HMRC Admin 20 Response

Hi,
There is no capital gain on this as the income is for personal use only.
You may want to look at Remittance basis 2024 (HS264)
Thank you.

Hi, 
Please refer to guidance at:- Tax on foreign income
Thank you.

Hi Pamela,
The state pension is paid gross by the DWP, it is still a taxable source of income.
To compensate for this, we add the State Pension to the tax code as a deduction to collect the tax due through a PAYE source.
You can change your estimated income on the Personal Tax Account. 
Thank you.

Hi,
Any amendment to the original return must be made online within the 2 year statuatory period.
Thank you.
 

Hi,
As we are unable to check personal records via the forum, you would need to contact HMRC to discuss this.
An advisor should be able to check the payment and correct the record where appropriate.
Contact us between the hours of 09:00 and 18:00 as the advisor would need to transfer the call to an internal department.
Income Tax: general enquiries
Thank you.

Hi,
The following paragraph of HMRC’s public Notice ‘ Energy Saving Materials & Heating equipment ( Notice 708/6) details the types of materials deemed to qualify to be zero-rated when supplied as a single supply.
2.7 Energy-saving materials covered by the zero rate.
Energy-saving materials, when installed in residential accommodation or, from 1 February 2024, a building intended for use solely for a relevant charitable purpose, qualify for relief when they consist of any:
•    controls for central heating and hot water systems (read section 2.8)
•    draught stripping (read section 2.9)
•    insulation (read section 2.10)
•    solar panels (read section 2.11)
•    wind turbines (read section 2.12)
•    water turbines (read section 2.13)
•    ground source heat pumps (read section 2.14)
•    air source heat pumps (read section 2.15)
•    micro combined heat and power units (read section 2.16)
•    wood-fuelled boilers (read section 2.17)
From 1 February 2024 additional materials include:
•    water source heat pumps (read section 2.18)
•    batteries for storing energy converted from electricity (read section 2.19)
•    smart diverters (read section 2.20)
In addition, from 1 February 2024, the temporary zero rate will apply to supplies of groundworks, or dredging a body of water, in order to install pipework or other equipment necessary for the operation of a ground or water source heat pump installed in (or in the curtilage of) residential accommodation or buildings intended for use solely for a relevant charitable purpose.
You will note solar panels are deemed to be an energy saving material and, section 2.11 of the same notice below states:-
2.11 Solar panels
Solar panels include all systems that are installed in, or on the site of, a building and that are:
•    solar collectors such as evacuated tube or flat plate systems, together with associated pipework and equipment, such as circulation systems, pump, storage cylinder, control panel and heat exchanger
•    photovoltaic (PV) panels with cabling, control panel and AC/DC inverter
So, if the replacement inverters are a composite part of a solar panel and, the solar panel needs them to operate then the replacement of a part specifically designed to allow the continued use and operation of the solar panel would be zero-rated when installed in accordance with the guidance shown in paragraph 2.7 above.
Thank you.

Hi,
see guidance at CG15820 - Losses: restriction of loss relief: non-residents
Thank you.

Hi,
Please refer to guidance here: Restart your Child Benefit payments
If you cannot find an answer in the HMRC app you can call HMRC Child Benefit: general enquiries
Thank you.

Hi,
Article 17(2) with reference to Article 1 (4).  
If you receive a Lump Sum payment from a pension scheme then this will be taxable only in the country that the payment arises, in this case, the UK.
(Uk/USA Double Taxation Agreement - 2002).  
You would not be able to claim the tax witheld.  
Instead you would claim a foreign tax credit in the USA.
Thank you.

Hi Deborah,
As you inherited 25% of the property on the death of your parents, you may have capital gains tax to pay on the difference between the probate value of the property and the market value at the time of disposal to your daughter.  
The market value must be used as the disposal was not at arms length (CG14541 - Consideration for disposal: market value rule: at arm's length and CG16330 - Assets: principles of valuation: meaning of market value).  
There is a capital gains calculator at Tax when you sell property, to help you work out the gain, that also allows you to register for a capital gains account, so that you can report and pay andy capital gains tax due, whithin 60 days of the completion date.
Thank you.