HMRC Admin 25 Response
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RE: Lost EIS3 certificate/UIR number
Hi vandenm,
The UIR was not shown on the certificate back then so we will not have it.
As long as we have details of the the original investment, you can make a claim as per:
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2024)
Thank you. -
RE: Uk Tax on Norwegian Pensions
Hi Oldmazda1997,
HMRC cannot comment on future events as legislation may change.
For current rules, please refer to:
Tax on foreign income
Thank you. -
RE: Non Residential CGT
Hi Eamonn,
If using the rebasing, you can only apply Private Residence Relief from that date.
Thank you, -
RE: Tax resident nowhere
Hi Owen,
An individual may also be resident in the UK if they are here for fewer than 183 days in a tax year.
This will depend on how often and how long they are here, the purpose and pattern of their visits and their connections to the UK.
This might include the location of their family, their property, their work life and social connections.
If the nature and degree of ties to the UK show that it is usual for an individual to live in the UK, they are resident in the UK.
Thank you. -
RE: Non Resident in UK based on Statutory Residence Test - Automatic Overseas Test 3
Hi ExpatInSpain,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available.
Thank you. -
RE: EEA overseas rental - not an FHL as not let for at least 105 days - allowable expenses
Hi finpin,
If it does not meet the conditions to qualify as a fursnished holiday let, yes you declare as rental income and can claim the £1000 allowance.
Please see:
HS253 Furnished holiday lettings (2024)
Thank you.
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RE: Help with GCT on inherited property
Hi Rebecca,
Please refer to:
Capital Gains Tax: what you pay it on, rates and allowances.
Thank you. -
RE: Bed and spouse approach
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RE: Stocks And Shares ISA
Hi Wai Lun Lui,
No, this is not public funds.
You can apply for the ISA if you are a UK resident.
Thank you. -
RE: Uniform Flat Rate Expenses - query re. job type
Hi FSAO,
You can confirm whether your uniform is listed as a specific qualifying job here:
Check how much tax relief you can claim for uniforms, work clothing and tools
If your occupation is not listed, you can claim the standard amount of uniform allowance of £60.
Thank you.