HMRC Admin 21 Response

Hi ROBERT,
We cannot answer your question.  
You will need to review the guidance at RDR3 (RDR3 Statutory Residence Test.
The outcome of those tests will determine how many days you can remain in the UK and be Tax non resident for the whole tax year.
Thank you.

Hi,
Please have a look a the guidance at:
HS287 Capital Gains Tax and employee share schemes (2024) and
ERSM180020 - CGT Interface).
Thank you.

Hi,
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax department regarding any inheritance tax implications (How Inheritance Tax works: thresholds, rules and allowances and Inheritance Tax: general enquiries).
 You may also want to review the guidance at (How Inheritance Tax works: thresholds, rules and allowances).
Thank you.

Hi Denise,
If you are resident in the UK when you dispose of your German home, then you may have UK Capital Gains tax to pay.  
If the property was your main residence, you can claim private residence relief.  
Have a look at:
 HS283 Private Residence Relief (2024).  
To calculate whether you have a gain or not, you can use the calculator at: 
Tax when you sell property  
All figures used in the calculation should be in UK pounds sterling.  
The disposal should be declared in a self assessment tax return.  
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal.  For your convenience, there are exchange rates at https://webarchive.nationalarchives.gov.uk/ukgwa/20231016190054/
Exchange rates from HMRC in CSV and XML format.and for older rates at https://webarchive.nationalarchives.gov.uk/ukgwa/20100602124114/
http://www.hmrc.gov.uk/exrate/.  
You are free to use any of the supplied rates or one of your own choosing.  
If you paid German Capital Gains tax, then you can claim a foreign tax credit.
If you were not resident in the UK in the tax year, you disposed of the property, then there is nothing to declare to HMRC.
Thank you.

Hi AJP,
You can expect a reply  by 19/03/25. to get a quicker response, reapply at:
How to apply for a certificate of residence to claim tax relief abroad and select the online service option.
Thank you.

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

Hi,
Please refer to: Tax and Employee Share Schemes.
Thank you.

Hi,
If the business has no UK premises at all, you will more than likely require a direct payment scheme. This enables you to account for and pay HMRC any tax and national insurance liabilities due on your salary. The scheme will be set up in your own name and we require the details of your overseas employer.
Please contact Employer Helpline on 0300 200 3200 to discuss further. 
Thank you.

Hi,
Yes, ultimately the employee has received an overpayment of wages.
The business should discuss with the employee the difference in the net pay amounts and discuss how this will be paid back.
Please see our guidance " overpayments or underpayments of salary" section 1.19 for more information -
2024 to 2025: Employer further guide to PAYE and National Insurance contributions.
Thank you.

Hi,
Please find guidance here:
Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment and,
Voluntary National Insurance.
Thank you.