HMRC Admin 10 Response

Hi
As claiMing the remittance basis, you will be completing a self assessment tax return and the liability will be worked out and confirmed once you submit your return.
The due date for payment is 31/1/24 unless you owe less than £3000 and have opted for the charge to be collected in your tax code.

Hi
Yes you can.

Hi
No, there is no tax implications on the cash gift.
You only need to declare any interest or dividends that this then generates.

Hi
Yes this would be taxable as interest has still been received.

Hi
Some boxes dont accept 'pennies' so just put in the actual pounds received, rounded down.

Hi
When filing online, there is no manual intervention so any comments would not be looked at unless your return was selected for a review.
If you had previously declared the pension as other income, you will need to write in for earlier years to have this amended.
The German state pension is now only to be taxed in Germany so you do not need to incude this anywhere.
In order to remove the foreign page from the return, scroll down on that page and at the right hand side there is a line in red - delete foreign section - click on that and it will remove it.

Hi
That is correct.  
There is no capital gains tax liability from the transfer of assets from spouses or civil partners.

Hi
Foreign trust income is declared on a paper tax return SA1107, along with a paper SA100 or if you have a government gateway user ID and password, you can choose between submitting a paper tax return and buying a commercial tax return that supports trust income.  
You cannot use HMRC online tax return, as it does not support trust income.  
You can find a list of commercial suppliers at Self Assessment commercial software suppliers.  
You ar required to submit the tax return in its entirety in the same format.