HMRC Admin 20 Response
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RE: cash gift
Hi Lottie95,
Please refer to
CG38700P - Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching capital payments
and associated links
Thank you. -
RE: Canadian state pension
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RE: U1 Form
Hi Donata,
Sorry, we are unable to check personal records on this forum.
Please speak to an advisor on our helpline to check if your application has been processed.
Contact details here:
National Insurance: general enquiries
Thank you. -
RE: How to Pay Voluntary National Insurance Contributions from Abroad
Hi mzyxdnlg,
Although you are not overseas any longer, your payment is for a period that you were overseas.
As such, our International Teams would deal with your payment and allocate to your National Insurance account.
So your ’18 Digit Reference Number’ is: Your National Insurance Number, followed by IC, then your surname and initial (or as much of your surname as possible).
Our bank details are: Sort Code = 08-32-20, account number = 12001004, account name = HMRC NIC Receipts
Thank you. -
RE: Home responsibilities protection
Hi JJ24,
You will need to submit the application using all information and knowledge that you hold.
Thank you. -
RE: Double taxation of tax paid in the Netherlands
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RE: Deed of assignment
Hi Jennifer,
You will not pay capital gains until the property is sold.
For stamp duty, please refer to Stamp Duty Land Tax
Thank you. -
RE: Trading allowance abroad
Hi,
As its below the £1000 trading allowance you do not need to declare it on self assessment.
Thank you. -
RE: Cash basis - car for driving instructor
Hi,
As per CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’, a duel controlled car is not a car for plant and machinery purposes.
Thank you. -
RE: Business Asset Disposal Relief on FHL where jointly owned with spouse
Hi,
If the BADR conditions are met you can both claim it on your share of the beneficial ownership of the FHL.
The Income Tax position is not linked to the CGT position.
CG73500 - Furnished holiday lettings: general
TSEM9820 - Property held jointly by married couples or civil partners: The 50/50 rule: Income from furnished holiday lettings
Thank you.