HMRC Admin 10 Response

Hi
As the gain is shared equally and for each of you will be over £10000.00, you will both need to submit a self assessment tax return.  
You can mention in the freehand notes box that this is a joint chargeable event and that you are each declaring 50% of the gain.

Hi
As you are not resident in the UK and the property you intend to dispose of is not located in the UK, there is no UK capital gains liability in this disposal.  
If you gift the monies from the disposal to your children in the UK, then there is no tax payable by you or your childrend on the cash gift.  
If the cash gift generates interest, then this may be taxable.

Hi
We can only provide general advice in this forum.  
RDRM11520 shows the table for the days spent in the UK, in relation to the number of ties that apply.
 For 4 ties  and the individual was resident in the UK in 1 or more of the previous 3 tax years is 16 to 45 days, whereas, if they were not resident in the UK in the previoud 3 years, they have 46 - 90 days.  
The conditions of RDRM12150 are met, if the individual did not have a home at the start of the tax year, but at some point in the tax year, that ceases to be the case.  
For 15 substitute would reduce the day count for 4 ties, For 45 = 3 ties etc.    
For more detailed information, you will need to contact the self assessment helpline on 0300 200 3310 or seek professional advice.

Hi
Once HMRC have the Canadian tax authority validated DT individual form and the pension payer has notified HMRC of the commencement of the pension payment, an NT tax code will be issued, to instruct the pension provided to stop deducting tax and refund any tax deducted from the start of the tax year.  
This NT code will be applied each tax year to the pension payment, so that no tax is deducted.

Hi
By default, all UK residents are taxable on their world-wide income on the 'arising basis'.  
Where a UK resident is not domiciled in the UK, the can choose the remittance basis as an alternative to declaring the world-wide income on their tax return.  
The remittance basis is for declaring unremitted income, which would be the interest earned in Hong Kong but not remitted to the UK.

Hi
The address is
H.M. Revenue and Customs
Self Assessment
BX9 1AS.

Hi
No.
You need to register it first for a reference/UTR to be allocated and then the letter is issued.