HMRC Admin 20 Response
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RE: Husband has dementia
Hi,
If your husband would prefer to send his return via the Government Gateway, but requires assistance, contact us by webchat or phone via
Self Assessment: general enquiries -
we can provide assitance to him directly or, with his permission, talk to you.
We can then help with the filing of the return, and review the details on the return submitted, where we may be able to make corrections if necessary.
Thank you. -
RE: Overseas property
Hi,
You should report it on your 2024/25 self-assessment tax return.
Thank you. -
RE: Gifts from IHT Allowances and from surplus income
Hi,
The form 17 will not impact the actual pension income received as it is for interest and/or property income that is held in joint names that you then want to have a different beneficial interest other than 50/50.
Thank you. -
RE: Mortgage and council tax payments for sole trader self-employed tax return
Hi,
Please refer to guidance at BIM47820 - Specific deductions: use of home: specific expenses
Thank you. -
RE: Advising HMRC of chargeable gain and receiving top slicing relief
Hi,
He should send in a copy of the chargeable event certificate when he gets it and we will review to consider the TSR and any potential liability.
This should be sent to
HMRC
PAYE & Self Assessment
BX9 1AS
Thank you. -
RE: Pension tax refund
Hi,
If this is a personal pension that you are receiving payments for then on the Self Assessment tax return you would declare the pay and tax details as supplied by the pension provider.
Thank you. -
RE: Overseas property CGT
Hi,
As this disposal is of a property overseas, it must be declared in a self assessment tax return.
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 at:-
Exchange rates from HMRC in CSV and XML format
and for older rates at
Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2010.
You are free to use any of the supplied rates or one of your own choosing.
You will have to follow the UK rules for capital gains.
To help with this, you can use the calculator at Tax when you sell property, to work out the gain to report in your tax return.
Thank you. -
RE: Visa Sponsorship
Hi,
You would report the value of something the employee would normally have to pay themselves but the company is paying for them.
If the certificate of sponsorship and immigration skill charge would not be paid by them then it would not be included.
Thank you. -
RE: Salary sacrifice for school employees
Hi,
We may need to discuss this further please contact us on 0300 200 3200.
Thank you. -
RE: Late notification of marginal items of pay
Hi,
Marginal pay items would most likely be items of pay not considered core item such as the ones you've mentioned like salary, bonus etc.
Thank you.