HMRC Admin 10 Response

Hi
From the limited information supplied, I have assumed that these royalties are due from your late father creating literary, dramatic, musical or artistic works.  
Since you’re not the original creator of such works then the selling of the rights to the royalties of such works will be subject to capital gains tax. Intellectual Property Rights: copyright
At the time that your father passed away these works would have a market value.
If you sell the royalties for more than their market value then then capital gains tax would be chargeable.
To work out how much you would pay see :
Capital Gains Tax: what you pay it on, rates and allowances
In the meantime, any royalty income received will be chargeable under the miscellaneous income provisions and needs to be reported to us. 
Authors and literary profits: royalties to person other than author

Hi
Yes that is correct,see guidance at :
Capital Gains Tax: what you pay it on, rates and allowances

Hi
The specific guidance for CPC 21 00 000 is available on below link, please check “Additional information” section for more information.
Customs procedure codes starting with 21
 

Hi
It is out of our remit to offer advice on procedure codes but you can check below guidance where all the codes available to use.
Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)

Hi
For information on IPR, you need to refer to below guidance:
Using inward processing to process or repair your goods
How to apply for IPR authorisation is covered under below guidance:
Apply to delay or pay less duty on goods you import to process or repair
A CDS import declaration example using IPR is available on below link:
Get help using example declarations for imports to Great Britain from the rest of the world

Hi
I would advise contacting chiefoperations@hmrc.gov.uk for further advice with this query.

Hi
I would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.

Hi
The bill would be £58 as you have already used up all of the 20% tax band.
The additional income would fall into the 40% threshold.

Hi
Please send to:
HMRC,
Self Assessment,
BX9 1AS.  
Please refer to RDRM34380 in your letter and also confirm that your letter was returned by the Post Office when you sent it to the address on the
Gov.UK website.  
We will then send it internally to the correct department.

Hi
We start to perform the 22/23 calculation from the end of June.
The current timescale for P85 received by post to receive a reply is 12 weeks.
If we are able to offset the underpayment against any repayment due you will receive a letter confirming this when we have reviewed the P85 form.