HMRC Admin 25 Response

Hi Kevin.W1,
Please refer to:
EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace
For definitions to see if you qualify.
Thank you. 

Hi Thieving Sisters,
If the gifts were made within 7 years of them passing, yes they need to be included as part of the estate for Inheritance Tax.
The executor should be made aware of this.
Please see:
How Inheritance Tax works: thresholds, rules and allowances
Thank you. 

Hi Andrei,
If the actual disposal is over £50,000 then yes a tax return is required even if the actual gain is below £3000.
For gains arising now, yes you have until January 2026 to file a return and pay any taxes due.
Thank you. 

Hi pta90,
We cannot comment on any form of calculation/example or scenario, whether fact or fiction.
We can only point you in the direction of the guidance.
So that you can review the guidance and to allow you to make an informed decision. please therefore see:
Residence, remittance basis etc notes
Thank you. 
 

Hi josephmhlai,
You would only be able to claim the work related cost of the laptop, so you would need to work out the percentage of use that is private against business use. 
Thank you. 

Hi T_Trim,
As you are both the beneficiaries of your late father's will, you would each be required to calculate your own Capital Gains liability.
To help you with this endeavour, there is a Capital Gains tax calculator here:
Capital Gains Tax,
Which you can each use to calculate your own gain.
If there is no gain, then keep a copy of your calculation for your records, as nothing elses needs to be done.
If Capial Gains Tax is payable, you can move on to the next screen and create a capital gains account.
You can log into the account and declare your gain, as well as pay the tax that is due.
This ideally, should be done within 60 days of the completion date, otherwise penalties and interest charges may apply.
If you are required to complete a tax return for any other reason and the disposal value is over £50000, then you must declare the disposal in your Self assessment tax return.
Thank you. 

Hi Theopeanuts,
We cannot advise on stamp duty in this forum.
Please have a look here:
Capital Gains Tax: separation and divorce
For guidance on Capital Gains Tax and separtation.
Thank you. 

Hi MrsArcola Cxx,
Sorry no.
The guidance at PTM055100 advises that "To carry forward unused annual allowance to a current tax year from one or more of the previous three, or previous four, tax years then the individual must have been a member of a registered pension scheme at some point in the previous tax year concerned.
Here is the link. 
PTM055100 - Annual allowance: carry forward: general
Thank you. 

Hi sanjh,
We are unable to check personal records via the forum.
You would need to contact HMRC to discuss your queryhere:
Income Tax: general enquiries
Thank you. 

Hi Oliver,
Please see guidance here:
Tax on your UK income if you live abroad
Thank you.