HMRC Admin 25
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RE:Require self assessment or not?
Hi fishfishfish,
No a return is not required.
Thank you. -
RE:Sold property "out of the UK" before settled in the UK
Hi Raymond WAN,
No, you dont need to report this.
Thank you.
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RE:Tax residence status under Ukraine visa programme (less than 183 days in the UK)
Hi kotek,
HMRC are unable to advise you of your residence as it is for you to determine based on the guidance available.
Please refer to:
RDR3 Statutory Residence Test
And use the online checker at:
Tax on foreign income
Thank you. -
RE: Self assessment - employment
Hi joyceho456,
No, the employment page is not required.
Thank you,
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RE:Process for paying CGT on a house when HMRC have not formally approved probate valuation
Hi James Eddie,
1. In situations where a probate value has been returned for Inheritance Tax (IHT) purposes but has not been considered/ascertained by the Inheritance Tax office because the whole estate was below the IHT threshold, please refer to the guidance at CG16251:
CG16251 - Assets: checking valuations: value ascertained for probate
2. For guidance on completing and submitting form CG34, please refer to the following guidance:
Post transaction valuation checks for Capital Gains (CG34)
3. Yes, if one sibling obtains a probate valuation by submitting a CG34, the other siblings should use that valuation to calculate their CGT liabilities (and they don't have to submit their own CG34s)
4. Each sibling should indeed report their CGT within 60 days, using an estimated probate value (which can later be amended as necessary when the CG34 valuation is received).
Report and pay your Capital Gains Tax
5. Please note that questions on Form CG34 make clear exactly what information is required in a range of circumstances.
Thank you. -
RE:Claim tax relief for mortgage interest and property costs
Hi luciano.ferraro,
Yes. Have a look at:
Expenses if you're self-employed
For more details, have a look at the business income manual at BIM40000 onwards:
BIM40000 - Measuring the profits (specific rules & practices) - receipts & deductions: contents
Thank you. -
RE:New self assessment for Capital Loss
Hi laurensia lay,
We are not able to verify personal details in this forum.
The Self Assessment tax return covers all of your world wide income and capital gains / losses.
If you completed a paper tax return, you can download and print off the supplementary pages at:
Self Assessment tax return forms
If you submitted your tax return online, you will need to log into your personal tax account and amend your tax return.
You will need to go the 'tailor your return' and choose the capital gains option.
Within the capital gains option, you can declare the loss and elect to carry it forward.
You can only claim losses within 4 tax years of the tax year the loss arises.
Thank you. -
RE:Double Taxation Agreement Hong Kong
Hi siusiuhak,
Article 14(1) of the UK / Hong Kong double taxation agreement
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
Advises that if you were resident in the UK, while undertaking the work for a Hong Kong employer, then it is taxable in the UK.
Article 14(2) sets out situations where this is not the case.
Thank you. -
RE: Collecting money for charity with one year agreement
Hi Questions,
If you are making taxable supplies in the UK then UK VAT would need to be accounted for in the normal way.
If you receive donations and these donations are freely given to you then these would generally be outside the scope of VAT.
Please see guidance below:
VATSC06110 - Consideration: Payments that are not consideration: Donations
If you are a limited company then I would contact Corporation Tax to see if there any tax implications there.
Please see below:
Corporation Tax: general enquiries
Thank you. -
RE:Invoive payments
Hi LesE Embury,
Two separate companies can coexist where one is VAT registered and the other is not and have directors in common.
It depends on the taxable supplies that each company are making and whether they have breached the Registration threshold or not.
If you make a payment,however ,this paymemnt should be made to the company who is making the supply to you.
You may want to report this to us.
Please see the information below:
Report tax fraud or avoidance to HMRC
Thank you.