HMRC Admin 21 Response

Hi Sidney,
This would be under the foreign income section. If filing by paper it is the SA106 that you need.
Thank you.

Hi Peter,
That is correct.
Thank you.

Hi Beardysuhz Beardyz,
As your nephew is the beneficial owner, you would not have Capital Gains tax to pay following the change in legal ownership.  Please have a look at CG10720 for more information.  CG10720 - Persons chargeable: beneficial owner.
Thank you.

Hi Richard,
The SA109 would be used to declare that you were either not UK resident or to claim split year treatment. Without it, you are required to declare your world-wide income on the tax return. If split year treatment applies, then you are not taxable on your income before you arrived in the UK.  
The statutory residence tests and split year treatment guidance can be found at RDR3 Statutory Residence Test.
Thank you.

Hi Cilacap,
Yes you need to show the information on the return.  Any increase from the valuation at date of death the date the house is sold is what the gain is calculated on.
Thank you.

Hi UKHC,
I can only provide general information / guidance on this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assessment helpline: Self Assessment: general enquiries, or seek professional advice.
Thank you.

Hi UKHC,
Please refer to HS321 Gains on foreign life insurance policies (2024).
Thank you.

Hi Hui,
The question " The Service Centre address where your latest tax return was filed and the date your latest tax return was filed", relates to your IRS tax return and not your UK tax return.  (https://assets.publishing.service.gov.uk/media/5de8de99ed915d09d0f7fded/Form_US-individual_2002.pdf) (https://assets.publishing.service.gov.uk/media/6384bc43e90e077898ccb48a/DT_US_Individual_Notes.pdf).
Thank you.

Hi Susan F,
The guidance at DT4617, advises that 'Where a UK resident makes a lump sum withdrawal from a Registered Retirement Savings Plan (RRSP) or a Registered Retirement Income Funds (RRIF), Canada imposes a 25 per cent withholding tax'. DT4617 - Double Taxation Relief Manual: Guidance by country: Canada: Withdrawals from Canadian RRSPs/RRIFs.  No tax credit relief is allowable, which means that the full lumpsum is taxable in both Canada and the UK.  You can, however, claim a foreign tax credit relief of up to 100% of the foreign tax deducted, against your Uk tax liability. 
Please also have a look at DT4605 DT4605 - Double Taxation Relief Manual: Guidance by country: Canada: Notes which explains why no tax relief is due for tax paid in Canada.
Thank you.