HMRC Admin 10 Response

Hi
The differing values of parcel 1 and parcel 2 is not relevant.  
If there is a gain arising, after costs and annual exempt allowance are deducted in either case, then the remaining amount will be subject to capital gains tax.

Hi
If you use your personal savings account to manage your business transactions, then the interest from the savings account would be shown on SA100 under tax interest or untaxed interest on page TR3 of SA100.

Hi
You can only claim tax relief for pension payment in the tax year in which they were made.  
You would need to claim tax relief in your 23/24 tax return for payments made in September 2023.

Hi
Cash gifts are not subject to income tax or capital gains tax, however, any interest or dividends they generate, may be taxed in the UK.
 They do not need to be retported to HMRC.

Hi
Property bonds are classed as corporate bonds, or loan notes, and are considered under Capital Gains legislation. Such property loan notes may be either qualifying corporate bonds (QCB's) or non-qualifying corporate bonds (non-QCB's).
A QCB is exempt from Capital Gains Tax whereas a Non-QCB is not.
You might wish to review the guidance in the Capital Gains Manual, at reference CG53702P (see link below) or seek professional tax advice to fully understand the tax treatment of your investment.
  (Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Definitions, exemptions and assets that are treated as qualify).

Hi
The  interest that arises from your mutual fund maturing, is taxable in the UK, as foreign income, not foreign capital gains.  
As it is foreign income, it must be declared, in pounds sterling in a self assessment tax return on SA106.

Hi
She would need to apply for non domicile status on the tax return to confirm that she is claiming the remittance basis in order not to declare the foreign income.
Guidance on what and when to report is at :
​​​Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Hi
Yes.
You will need to convert the dollars to sterling.