HMRC Admin 25 Response

Hi Bally53,
You can read more and register here:
Register for Self Assessment if you are not self-employed
Thank you. 

Hi Rachel,
You would usually receive the UTR 3 to 4 weeks following the registration application.
If the UTR still has not arrived, please contact us by webchat or phone here:
Self Assessment: general enquiries
Thank you. 

 

Hi Mathieu,
Any capital gains arising from the gift to you, falls on your parents.
As they are not UK tax resident, they are not liable to UK capital gains on this gift.
You will need to obtain the market value of the share at the time they were gifted to you, as you will need this figure, to work out if you have any Capital Gains Tax to pay, when you dispose of the shares.
Thank you. 

 

Hi tax_geek_34,
Please have a look at the guidance here on the taxation of pay in lieu of notice.
EIM12975 - Termination payments and benefits: payments in lieu of notice (PILONs) and gardening leave: general
Thank you. 

 

Hi UKHC,
The payment your receive from critical illness insurance is not reagrded as income or an annuity, so is not taxable.
You can find more information here:
IPTM6010 - Sickness, disability, unemployment and long-term care insurance: introduction and overview.
Thank you. 

 

Hi Jimbo,
IR35 is also known as 'off payroll working', makes sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.
The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client. c
Please  have a look at:
Understanding off-payroll working (IR35)
Thank you. 
 

Hi Sarah,
If your mother's share of the property was willed to you on her death, then you will be liable to Capital Gains on the whole property.
If there is no will, there her share goes to the estate and the estate pays Capital Gains tax on any gain.
The costs of her care cannot be considered when calculating capital gains.
You will need to contact our helpline here:
Income Tax: general enquiries
For more information, as this will be a more complex calculation and is beyond our ability to give general advice.
Please also have a look at the guidance here:
Tax when you sell property
Thank you. 

Hi katquestion,
If you are required to complete a Self Assessment tax return for the tax year in which you left, you would declare you have left the UK in the tax return, otherwise, please complete the online form P85.
Get your Income Tax right if you're leaving the UK (P85)
Thank you. 
 

Hi volavoka,
So long as your combined gains in the tax year, are below the annual exempt allowance, then there is no need to report them to HMRC.
Thank you. 

 

Hi P T,
You will need to amend your previous years tax return.
You can do this online in your persional tax account or by submitting an amendment in writing please see the guidance here: 
Self Assessment tax returns
Thank you.