HMRC Admin 8 Response
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RE:Declaration of Trust/Deed of Trust/Deed of Assignment – which one for rental income?
Hi,
The Deed of Assignment does not have to be drawn up by a Solicitor but we strongly recommend that you go through a Solicitor.
We do not need to see the Deed of Assignment unless it is used to as evidence to back up a Form 17.
The Deed of Assignment has to be sent in with the Form 17 or we cannot accept the Form 17.
Thank you. -
RE:Deed of assignment
Hi Chirag,
Your period of ownership begins on the date you first acquired the property or on 31 March 1982 if that is later. It ends when you dispose of it.
The final 9 months of your period of ownership always qualify for relief regardless of how you use the property in that time as long as the property has been your only or main residence at some point.
The guidance is here:
HS283 Private Residence Relief (2024)
We apologise but initial advice we gave you was incorrect. The capital gains is chargeable on the person who is the beneficial owner of the asset which has been disposed of:
CG10720
The same person may be both legal owner and beneficial owner of the property but there can be a separation of the two.
Please refer to:
TSEM9120 and TSEM9130
Thank you. -
RE: How to Open Online Account
Hi,
For a more detailed answer to this question, you would need to contact our Self Assessment team below.
Self Assessment: general enquiries
Thank you -
RE: Pension tax relief on 2 jobs
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RE: REX required for import above €6000?
Hi,
Please check below guidance on how to bring your goods into Northern Ireland from Great Britain without paying duty:
How to bring your goods into Northern Ireland from Great Britain without paying duty
To find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment is covered in below link:
Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU
If you plan to move goods between Northern Ireland and Great Britain, or bring goods into Northern Ireland from outside the UK, you can sign up for the free Trader Support Service.
Thank you. -
RE: Customs charges
Hi,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
More information is on below link:
Tax and customs for goods sent from abroad
Thank you -
RE: Paid VAT twice
Hi,
You need to check with the seller to see if the VAT collected at the time of sale was sales VAT by Australian authorities?
If so then you need to raise it with them. Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
More information is on below link:
Tax and customs for goods sent from abroad
Thank you. -
RE: Returning an item that I was charged import duty and VAT. How do I get refund?
Hi,
You need to contact the courier (UPS) who will be able to provide this information.
Thank you. -
RE: Moving goods from the EU to Northern Ireland under the Windsor Framework
Hi,
All updates on Windsor Framework are and will be published on gov.uk.
We are unable to provide any information on future implications, you can check latest updates on below links:
The Windsor Framework
The Windsor Framework - further detail and publications
Thank you. -
RE: British business exporting from the EU
Hi,
Unfortunately we are unable to offer assistance you with this query, you need to contact customs authority in EU countries who may be able to provide information on representatives available in respective countries.
Thank you.