HMRC Admin 25 Response

Hi Leannet77,
As the property was not your main residence during your period of ownership, Private Residence Relief is not available.
Re-wiring, new windows, kitchens, bathrooms etc, are normally considered as repairs and maintenance and do not normally qualify as a capital allowance.
The work to change the building, would qualify for capital allowances, such as the stud wall, re-wiring those rooms.
Where an asset was acquired for a value, significantly lower than the normal market value, because it is in a poor state of repair, then those cost of bringing it up to standard may be allowable as capital allowances.
Please have a look at the guidance here:
CG15150 - Expenditure: introduction
Onwards, re expenditure and enhancements.
Thank you. 


 

Hi Lucinda,
Good record keeping is essential.
Poorly kept records can mean that information provided is not accurate and may result in expenditure or reliefs being claimed incorrectly.
Or you may not claim  allowable expenses or reliefs correctly.
Please have a look at the guidance here: :
HS284 Shares and Capital Gains Tax (2024) Updated 6 April 2024
Tax when you sell shares
CG59500C - Capital Gains Manual: Shares and Securities: Valuation of shares and securities: contents
Thank you. 

 

Hi D629597,
Please have a look at the guidance on valuing an estate here:
How to value an estate for Inheritance Tax and report its value
Thank you. 
 

Hi kate howe,
You can check if you need to file a Self Assessment here:
Check if you need to send a Self Assessment tax return
If you do not meet the criteria then if you contact HMRC we can review the relief claim:
Income Tax: general enquiries
If you do meet the criteria and have not yet heard back from your submission you would need to contact HMRC to review. 
Thank you. 

Hi Jeff Holt,
The guidance here:
EIM75300 - The taxation of pension income: annuities chargeable to tax as pension income
Advises that UK annuities are subject to tax on the full amount of the annuity arising in the tax year.
The person liable to pay tax is the person receiving or entitled to receive the annuity.
This applies whether or not they are UK resident.
Annuities under non-registered occupational pension schemes are subject to PAYE.
Thank you. 
 

Hi Vincent GANNIER,
Payable orders and bank transfers can only be paid into UK bank accounts.
If you are not able to make a payment into a UK bank account, your only option would be to nomainate another person to receive the payment on your behalf, so that they can transfer it to you.
If you wish to do this, you would need to write to:
H.M. Revenue and Customs
Pay As You Earn
BX9 1AS
Advising that you returned the cheque and provide the details of the persion to receive the repayment on your behalf.
Thank you. 
 

Hi Mike Johnson,
The HMRC online tax return, does not support certain types of tax return. 
The guidance advises  "You cannot file a Self Assessment tax return online: for a partnership, for a trust or estate, if you lived abroad as a non-resident, to report multiple ‘chargeable gains’, for example from life insurance, if you get income from a trust, you’re a Lloyd’s underwriter or a religious minister.
In these circumstances you will need to use commercial software or download other forms instead.
File your Self Assessment tax return online
Thank you. 

Hi amrt,
Normally, if self employed you would include the UTR on the invoice. 
Thank you. 

Hi Miguel JLAPT,
If you are unable to register online you can download and submit the form to register for Self Assessment.
If self employed the form will be CWF1 and if not self employed the form is a SA1
Check how to register for Self Assessment
Thank you. 

Hi Soo,
If there is a tax treaty between the UK and your country of residence, please check if there is an article for self employment or other income.
It is most likey that as you are not UK resident when undertaking the freelance work, it is only taxable in your country of residence.
The interest arising in a UK bank account, would normally be taxable in the UK, but would be treated as disregarded income, when you are not resident.
If the interest exceeds £10000, you would be required to declare it in a Self Assessment tax return.
Tax treaties
Thank you.