HMRC Admin 10 Response

Hi
The SA108 also asks you to complete the boxes to show if the gain has already been reported and any tax paid. based on your query, this has not been done hence the additional charge due.You can telephone 0300 200 3310 to have this corrected. this can be done by a technical advisor on the phone rather than wait for the letter to be actioned.

Hi
No,they would just need to confirm on the self employed section that they have ceased trading.

Hi
As this was the share of her inheritance then no, this income doesnt get declared. 

Hi
You will send the form to HMRC, PAYE & Self Assessment BX9 1AS. As long as the total relief due over all investment to this scheme do not exceed £10,000 you dont need a tax return. Relief can only be given in the year the investment was made or the previous year (or a mixture of both if not enough tax paid in 1 year). As you state 22/23, the relief will be given in 22/23.

Hi
The actual date you left the UK.

Hi
EIS3 is the certificate given to you. If your investment was made through an approved knowledge-intensive investment fund, the company will issue form EIS3 to the fund manager instead, and you will receive form EIS5, ‘Certificate and claim to relief for investment through an approved fund’ from the manager.

Hi
As only claiming partial relief, only declare the amount of income that you kept in the UK under the section that it is applicable to - pension/employment etc. Keep the tax amount the same and this will then work out the refund for you. when enclosing the HS304 you also need to include a residence certificate from the country where you now live to confirm you are tax resident there.

Hi
You cannot do this in the return and will need to submit the cerificate show the year in which the claim is to be made.

Hi
Please have a look at Income Tax rates and Personal Allowances for details of the different tax bands.  The higher rate tax band changes to the additional rate band at £125140, so any taxable income above this figure is tax at the rate of 45%.

Hi
The tax free trading allowance of £1000, applies whether or not you have employment income or any other type of income.  Self employment / casual income is still taxable income, so the £1000 rules continues to apply.