HMRC Admin 26

Hi,

Please refer to guidance at -

Tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident


and in particular the HS283 that refers to private residence relief.



Thank you.

Hi,


You can claim these allowances if ALL of the following apply:

• Your company is subject to Corporation Tax
• You incurred the expenditure on or after 1 April 2021, but before 1 April 2023
• You did not buy the plant and machinery due to a contract you entered into before 3 March 2021

Thank you.

Hi,

You will need to complete SA100 main return and supplementary pages SA105 for property and SA109 for residence.

You cannot file online using HMRC software for the residence page but you can use 3rd party. Guidance on how to register/file at - 


Self Assessment tax returns


Thank you.

Hi,

Please contact the National Insurance helpline on 0300 200 3500 (in UK) or +44 191 203 7010 (abroad)


Thank you.

Hi h l,


There are no income tax implications on the receipt of a cash gift unless the income generates interest or dividends. These would then potentially be subject to tax. 

Further guidance can be found here - 

Tax on savings interest and

Tax on dividends


Thank you

Hi,

Please refer to guidance at -

HS252 Capital allowances and balancing charges 2022 and

Claim capital allowances

Thank you.

Hi,

Debit card details is not one of the options currently provided for verifying through the Government Gateway.

The journey will be updated during July and you may be able to verify then. If you are not able to verify you would register and complete tax returns by paper.


Thank you.

Hi,

Contributions would not be taxed but may be liable to relief.

Refer to guidance at:


Claiming tax relief on your contributions to overseas pension schemes


Thank you.

Hi,

You can register as Self-Employed using form CWF1. However you will not be able to do this until the Self-Employment has started. You will be able to pay voluntary class 2 for the 2022/23 tax year once that tax return has been completed. If you are above the threshold to automatically pay class 2.

Thank you.
 

Hi,

Under CG65013 house B would be regarded as the main residence until 31 December 2015. A nomination under S222(5) has to be made within 2 years of an individual having a particular combination of properties CG64495 - Private residence relief: only or main residence: two or more residences: time limit for nominating - HMRC internal manual - GOV.UK (www.gov.uk).

However, if t/p is non-resident then the rules are at CG64577 - Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years - HMRC internal manual - GOV.UK (www.gov.uk).


Thank you