HMRC Admin 21 Response

Hi,
The tax free amount does not get included.
Thank you.

Hi yaseennn1,
Please refer to guidance at:
BIM22015 - Meaning of trade: exceptions and alternatives: betting and gambling - introduction.
Thank you.

Hi James,
No CGT will be due on you at the time of gift. This will only be the case if/when you sell. The ex partner, however, will be liable to CGT as it will be seen as a disposal when it is not his main residence.
Thank you.

Hi Paul,
HMRC cannot comment on future events as legislatoin and/or plans may change. However, based on current legislation, CGT will be likely as it has not been your only residence for the whole period of ownership.
Thank you.

Hi Mike,
At it's simplest, the amount of relief available is computed by dividing the period in which the property was used as it's owner’s only or main residence, together with the final period of ownership, please see CG64985+, by the total period of ownership.
Thank you.

Hi Melinda,
If unable to register online then yes your husband can download and submit the SA1. 
Thank you.

Hi Lynne0904,
If there is a will that names you as executors then you will both declare your own share.
If no will, it is sold as part of the estate and the 1 form is completed.
As basic rate taxpayers, it would only be applicable if the gain plus your income took you into the higher rate bank for Scotland.
Thank you.

Hi,
They will automatically be taxed in the year they are paid.
You can apply for them to be reallocated to the relevant years if this is more beneficial for you.
If so, you will need to wait until after the end of the tax year and provide in writing a breakdown of the years involved and each years payment. This should be supplied to you by the pension provider.
Thank you.

Hi Formr Cruncher
In answer to your question the answer is Yes.
Thank you.