HMRC Admin 25 Response

Hi Pines12345,
If all the conditions of Article 17 apply then yes.
However, the pension company will likely tax the payment before issue as we cannot issue a no tax(nt) code until the pension is in payment.
This is when you would apply for relief under the DTA
Double Taxation: Treaty Relief (Form DT-Individual)
Thank you. 

 

Hi Katherine10_8,
1. This would appear to related to stamp duty that is not part of this forum.
Please refer to:
Stamp Duty Land Tax
2. if it is your main residence for the whole period of ownership then no CGT will be due for you. your husband will need to make a nomination of main residence:
CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination
If changing, the same rules will apply unless you intend to rent out one of your properties and then CGT would apply. SDLT as per point 1
Thank you 
 

Hi Joyce,
Please refer to:
Check if you need to send a Self Assessment tax return
Thank you. 

 

Hi Elaine Slatter,
You can request paper copies from HMRC.
If you click 'Ask HMRC Online' and request to speak to an adviser you will be put into the queue for Webchat:
Self Assessment: general enquiries
Thank you. 
 

Hi John,
Thank you for your question.
The Capital Gains Manual considers the distinction between residential and non-residential properties in the Non-Resident Capital Gains chapter, but the principles apply equally to disposals made by UK residents.
CG73758 - Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Building land and off-plan disposals(see  Advises that 'an interest in bare building land is not a residential property interest.
It would only become a residential interest once construction works commence'.
Without knowing your precise circumstances however, you should also consider the further guidance in the link regarding speculators that purchase property 'off plan'.
Depending on the terms of your contract with the purchasing developer, we would also recommend that you consider the guidance in:
BIM60645 - Profits from a trade of dealing in or developing UK land: 'Slice of the action' contracts and overage arrangements
Thank you 
 

Hi Guilherme Boujadi,
There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest
Thank you 


 

Hi Simon Ainge,
If the mileage is between your home and the office this would be regarding as commuting and not able to claim MAR on this.
Thank you. 



 

Hi Gary Coombs,
If the payment is for part week, this will be reflect in the Self Assessment amount.
Thank you. 

 

Hi Aileen Knudsen,
As the payment is not due until January 2024 the system will not allocate it now as you are free to request it back before the due date.
It will be allocated to the amount closer to the time.
Thank you. 
 

Hi Stephanie Duprat,
Thank you for your question.
Please can you confirm what you mean when you refer to the real-estate agents’ fees as recurring?
Thank you.