HMRC Admin 25 Response

Hi Spuse,
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: Contents
If you do not qualify then you will need to report all your foreign income to the:
Tax on foreign income
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.
If the property was your only and main residence for the whole period of ownership, there will be no gain to report.
Thank you.


 
 

Hi dbphillips,
The only way to declare split year treatment is by completing the supplementary section SA109,.
To declare split year treatment on a paper tax return, the  SA109 should be submitted along with the rest of the paper tax return.
If you are in a position to submit a tax return online, you will need to buy a commercial tax return that has a SA109 built in to it (HMRC online version does not) and send that tax return, using your goverment gateway user ID and password.
There is a list of commerical suppliers of tax returns here:
Self Assessment commercial software suppliers
Please note that the tax return must be submitted as a whole either on paper or online.
Thank you. 
 

Hi Eleanor Morgan,
Where the property is willed to beneficiaries on the death of the owner and the beneficiaries later dispose of the property.
The beneficiaries must then work out if they have a capital gain from the disposal.
Each of the beneficiaries will have an annual exempt allowance.
Where the estate disposes of the property as the property, the estate only has one annual exempt allowance.
There is some guidance on Capital GainsTax: 
Capital Gains Tax rates and allowances
Thank you. 

Hi Laura Spiers,
As you have rental income, a tax return is required.
In that tax return, you will need to declare your world-wide income.
This will include the occupational pension your receive from your late husband.
In the paper tax return (SA100), it is entered in box 11 of page TR3, with tax declared in box 12.
When tailoring your online return, navigate to page 2 of 3 and tick yes to
"Did you receive any UK pensions, annuities or state benefits, for example, state pension, occupational pension, retirement annuity, Incapacity Benefit?"and save and continue.
This will allow you to enter your occupational pension figures.
Thank you, 

Hi Hinck82,
No, the losses in this case, cannot be set against anything else.
Thank you. 

Hi Alex Barnet,
If all the information has been provided correctly on the form, the code NT will be issued when the form is processed.
This will be issued to you and your employer.
Thank you. 

Hi calmlyarun,
Yes you can.
Thank you. 

Hi Digga100,
Please refer to:
Understand your Self Assessment tax bill
Thank you. 

Hi PaulHam Hamilton,
As your repayment has been selected for securtiy checks then we would advise of the current timescale.
We apologise for the delay in the checks being completed.
Once completed if no issues then the repayment will be issued and the issued date will show on your online account.
If additional information is needed then a letter will be issued to you.
If you are unhappy with the delay and want to escalate then you can submit a complaint.
To submit a complaint online you need to go to:
Complain about HMRC
Select complain online if you're an individual or a business.
Log in using the relevant HMRC online services account or 'Create sign in details' to create a new account.
Thank you. 

Hi usaugduias,
You can check on the progress online if you have a Personal Tax Account.
Personal tax account: sign in or set up
Alternatively you will need to contact HMRC to check on the progress:
Income Tax: general enquiries
Thank you.