HMRC Admin 25 Response

Hi Barry74,
We would not usually change your UTR.
If there is any activity on your account that you do not recognise you can contact our Self Assessment Team to report this.
Self Assessment: general enquiries
Thank you.
 

Hi Jon Carter,
Yes, such a 'final' withdrawal would be regarded as a DTT 17.2 lump sum.    
Convention
Thank you. 

Hi FranT Ic,
Possibly, depending on the circumstances.
Private residence relief might cover all or most of the gain arising from the disposal of the property.
Please have a look at the guidance on Private Residence Relief. There is also a calculator to help you work out if Capital Gains Tax is payable.
Tax when you sell your home
Thank you. 
 

Hi Alan Wells,
You will need to request a certificate of residence here:
How to apply for a certificate of residence to claim tax relief abroad
If you have not yet sold the property, we will issue a letter of confirmation of residence and if you have sold the property, we will issue a certificate of residence.
The same form is used for both.
Thank you. 

Hi emitch Mitchell,
If you husband is intending selling the houseplant, then he is commencing as a self employed seller of plants.
If the turnover he receives from selling the plants, exceeds £1000.00 in a tax year, he will need to register as self employed and complete a Self Assessment Tax return. Your husband will be able to set expenses against the payments received and may be subject to tax on the net profit.  
Guidance here: 
Check if you need to send a Self Assessment tax return
Register for Self Assessment
Thank you.
 

Hi BoneBone,
If you please contact Self Assessment using 'Ask HMRC online' and request to speak with an adviser you will be put into a Webchat queue and we can look into this. Self Assessment: general enquiries
Thank you. 
 

Hi paul k,
The link advises how to account for the VAT on margin scheme sales.
We do not use the term 'revenue sales' so I'm unsure what your query actually is, please confirm. 
As far as accounting for the VAT goes, the link does provide all of the relevant information. 
Thank you. 

Hi Dan Skale,
You pay Capital Gains Tax when you sell overseas property if you are resident in the UK.
However, there are special rules if you are resident in the UK but your permanent home ('domicile') is abroad.  
Chapter 9 in HMRC’s guidance on ‘Residence, Domicile and the Remittance Basis’ explains the rules for bringing income or gains to the UK.
Tax when you sell property Skip to contents of guide Contents                                                                      
Tax on foreign income                        
Guidance note for residence, domicile and the remittance basis: RDR1
Thank you. 

 

Hi Corinna Lenz,
You should refer to the following link but you will only be required to register for UK VAT if your taxable supplies in the UK exceed the registration threshold.
Who should register for VAT (VAT Notice 700/1)
Thank you. 
 

Hi Matthew Pascoe,
You may need to enter a 12-digit activation code the first time you use a HMRC service.
You can access HMRC online services by logging in on the gov.uk website at:
HMRC online services: sign in or set up an account
Once you are logged in, you can select the option to file a company tax return online, form CT600, providing HMRC’s free online filing software is suitable for your company.
Once you start the process of filing the company tax return (form CT600) you will have to answer a few questions which will establish whether or not HMRC’s software is suitable for your company.
If you have problems logging on or with your activation code, you can contact HMRC’s online services helpline on 0300 200 3600.
Full contact details are on the gov.uk website at:
Technical support with HMRC online services
If HMRC’s software is not suitable, the company’s tax return (form CT600) will have to be filed online using commercial software. Information about commercial software options can be found on the gov.uk website at:
List of commercial software suppliers for Corporation Tax
Thank you.