HMRC Admin 20 Response
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RE: EIM50630 - Contractor working away from home
Hi badgerbiffo95,
Yes this is acceptable and you should send this in with your expenses claim.
Thank you.
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RE: GCT on property and rescission
Hi igloohouse,
If nulled then no gain arises and you would need to amend the details already submitted to nil in order to generate a refund.
Thank you. -
RE: Self Assessment for a deceased relative
Hi Andrew,
The tax return will need to include all world-wide income and capital gains tax from 6 April up to the date of death of your deceased cousin.
Income and capital gains after the date of death, is part of the deceased estate.
Thank you. -
RE: Tax On Savings
Hi Paulie,
To review your tax code you will need to contact HMRC Income Tax: general enquiries
Thank you. -
RE: capital gain selling foreign stock when record of purchase cannot be found
Hi Mou,
You would need to provide a best estimate of the acquisition costs and provide evidence of how you arrived at those figures.
Obviously, we can enquire into your figures under the normal enquiry rules.
Please have a look at:
CG16600P - Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures: post transaction valuation checks:
If you wish to apply for post transaction valuation checks using the CG34 please see:-
Post transaction valuation checks for Capital Gains (CG34)
Thank you. -
RE: CGT and PRR on divorce
Hi Bronte,
You may have capital gains tax to pay on the transfer of the asset to your ex.
As the property was your main residence, you can claim private residence relief to set agains the gain, for the period it was your main residence.
Please have a look at HS283 Private Residence Relief (2024).
There is a capital gains calculator at Capital Gains Tax, which then follows on to registering for a capital gains account, to report and pay the capital gains
within 60 days of the completion date.
Thank you. -
RE: Certificate of residence to prevent double taxation - ITALY / UK
Hi Alessandra Vescio,
You can request cerificate of residence at How to apply for a certificate of residence to claim tax relief abroad.
The UK / Italian treaty can be found at CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAN.
Article 14 covers independent personal services, such as freelance journalism.
The subject to tax rules are not appropriate for article 14, with Italy and the UK.
You can request a certificate of residence from the current date or for a period in the past.
You cannot specify a future date, as we cannot confirm what your residence position will be at any time in the future.
Thank you. -
RE: When Selling Shares which date to use for Self Assesment Tax Year
Hi sfsaaaee554,
You would use the completion date and the gain would be applied to the tax year the completion date falls in.
Thank you. -
RE: Tax Return / UK property 2024
Hi RaY,
Box 28 (page UKP2 of SA105). Costs of services provided, including wages. This includes any services that you provide to your tenants such as, communal hot water, gardening or cleaning. If you receive any income for the services that you provide, include this as property income.
Thank you. -
RE: Entering Tax already paid on online tax return
Hi Dewi Pritchard,
The box to enter this figure is on the page headed 'Tax refunded or set-off', towards the end of your return. On a paper return, it would be on page TR6, Box number 1.
Thank you.