HMRC Admin 10 Response

Hi
As you are only allowed 1 cash ISA, you will need to decide which one your are keeping and close the other.
HMRC will contact you in due course re any interest applied.

Hi
The guidance at Disposals by trustees: reliefs advises that private residence relief is available for the disposal by trustees of a dwelling-house which has been the only or main residence of a beneficiary or beneficiaries entitled to occupy it under a settlement may well give rise to a chargeable gain or allowable loss.  
CG64986 goes on to advise that where the dwelling house was that of a disabled person, the relief can be extended to 36 months.  (Private residence relief: final period exemption: disposals by disabled persons etc. from 6 April 2014).

Hi
HMRC would update records based on the information given on the SA1 form.
You can register to file online even if you submit a paper SA1 form.

Hi
No.
The capital gain should only be declared on the SA108.

Hi
You would need to clarify tha twith the Inheritance Tax Department on 0300 123 1072.

Hi
Yes you would .

Hi
That is correct.

Hi
Lump sum refers to withdrawing a large payment usually as a one off payment.
If you receive monthly/quarterly payments then this is not a lump sum.

Hi
You can claim foreign tax credit relief in respect of the income tax only.

Hi
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