HMRC Admin 21 Response

Hi Phil,
If you pay the amount of tax you are due to pay by a due date and pay it early, you do not recieve repayment supplement.  If you paid more tax than you were due to pay by the due date, then repayment supplement would be paid on the excess, provided the excess was repaid to you.
Thank you.

Hi Denise,
Not in the UK.
Thank you.

Hi ROBERT,
There is nothing from a tax perspective, to prevent you from renting a residential property in the UK.  
The number of days that you can remain in the UK and not be tax resident, will depend on your individual circumstances.  
You will need to review the guidance on residence at RDR3 (RDR3 Statutory Residence Test) and take the statutory residence tests to find out now long you can stay in the UK and not be liable to tax on your world-wide income.
Thank you.

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.