HMRC Admin 20 Response

Hi agento,
In answer to your questions:-
1. If your permanent home (‘domicile’) is abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts you have in the UK.  
2. yes that is correct  
3. if you sell the gain will be based on the difference from what the  cost (valuation at date inherited) is and what it is sold for.
Thank you.

Hi Lisa,
US government bonds, sometimes known as T-bills or treasury bills are generally taxed as income rather than capital gains.
The return is paid at maturity rather than regular interest payments.
In the UK, these are known as deeply discounted securities, with the discount being the difference between the price at which they were issued and the price received at maturity.  
On a foreign investment the income is the difference between the purchase and redemption price after each has been converted to sterling on the day the transactions took place, so includes any foreign exchange gains. Losses cannot be deducted. 
Have a look at SAIM3010 - Deeply discounted securities: introduction for more information. 
Thank you.
 

Hi ML2122,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available.
If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment.
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.  
The guidance at RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only will help you work out if split year treatment applies.  
You should also refer to Self Assessment tax returns
Thank you.

Hi Jan Huntley,
If you are missing your NI number suffix it dates to when contributions were recorded on cards which were returned annually, staggered throughout the tax year. “A” meant the card was to be returned in March; “B” in June; “C” in September; and “D” in December. Although contribution cards are no longer used, the suffix has remained an integral part of the NINO. You can try letters A,B,C and D.
A NINO is made up of 2 letters, 6 numbers and a final letter, which is always A, B, C, or D.
It looks something like this:  QQ 12 34 56 A
If you are short of an actual number for the NI number or for any other reason you can either call the NI registration helpline or send a CA5403 form to get confirmation of your National Insurance number once you have passed security.
Get your National Insurance number
Number - 0300 200 3500
Text Relay - 18001 0300 200 3500
Overseas - +44 191 203 7010
Fax - 191 2131262
Address
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
Open - Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Web Address - www.hmrc.gov.uk/ni
Thank you.

Hi Bernice Taylor,
The term “on call” is commonly used to describe an arrangement where a worker makes themselves available to respond to work as and when required.
A full understanding of the specific arrangements is necessary to determine what time is treated as working time for national minimum wage purposes.
However, any time a worker is responding to their employer during a period of being “on call” is treated as working time for national minimum wage purposes.
You can find out more information by visiting www.gov.uk/guidance/calculating-the-minimum-wage
Alternatively, if you require further assistance, please consider seeking independent advice, such as, by contacting the Advisory, Conciliation and Arbitration Service (ACAS), or an independent legal advisor.
Thank you.

Hi Mark Seaton-fry,
Please refer to guidance at How to fill in your tax return Use these notes to help you fill in your tax return on what/where to declare.
Thank you.

Hi Kelvina A,
No you cannot claim as you could recharge the items at your base.
You cannot claim for meals as you would need to purchase/provide this anyway, irrespective of where you are based.
Thank you.

Hi Sloth84,
No. capital gains is not included for this.
Thank you.

Hi Richard Witzend,
As it is a business, you may qualify for business hold over relief to reduce any capital gains due. please see guidance at:-
Business Asset Disposal Relief and/or refer to a financial advisor for more information.
Thank you.

Hi taps1234 ag,
As your policy is in India, it is a foreign policy and not a UK policy. please refer to guidance at:-
 Gains on foreign life insurance policies (Self Assessment helpsheet HS321)
Thank you.