HMRC Admin 13 Response

Hi
We are sorry to hear that you have been having difficulties in registering for Corporation Tax.
Recently our guidance for unincorporated associations who wish to register for CT was updated. 
This provides details of the information we need to create your account. 
It also includes details of how to create a 'dummy UTR', which we can use to trace your application on our internal mail system as well as a link to a 'print & post' form.
This guidance is available at: Register an unincorporated association for Corporation Tax
Thank you

Hi 
Article 6 of the Spain: tax treaties that exists with the UK and Spain, allows Spain to have the first rights to tax income from a property in Spain.  
You will have to declare the income to Agencia Española de Administración Tributaria and pay the appropriate tax there. 
Please see: : 2014 UK-Spain Double Taxation Convention (publishing.service.gov.uk)
As a UK resident, you are required to declare your worldwide income in a self-assesment tax return.  You would declare your foreign property income in SA106 and claim up to 100% of the foreign tax deducted a as Foreign Tax Credit Relief (FTCR).
A certificate of residence can be requested at How to apply for a certificate of residence to claim tax relief abroad but is not appropriate for income from immoveable property, as it is only appropriate when the benefits of the double taxation treaty are being claimed. 
We can issue a Letter Of Confirmation of Residence (L.O.C.R.) which is when an individual is required to provide evidence to an overseas authority that they are resident in the UK for tax purposes to meet a requirement of an overseas countries local law.  
This can also be requested by submitting the same request at How to apply for a certificate of residence to claim tax relief abroad.
Thank you

Hi 
Please see the guidance at: Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you

Hi 
SA900 is the main tax return and SA903 covers income from property.  
The guidance on SA900 advises "You can choose to calculate the trust or estate's tax.  
But if you do not want to, and providing we receive the return by 31 October 2024, we’ll work out the tax for you and let you know if there is tax to pay by 31 January 2025.  
From a self-assessment perspective, there are no other forms the trust will have to submit.  
The trust will have to give every beneficiary the appropriate R185, so they can declare it in their own self-assessment tax return.
Thank you

Hi 
You would need to consult the tax treaty with your country of residence, to ensure that the capital gain is covered.  
Guidance is available at: Tax treaties 
If the treaty gives your country of residence the right to tax your gain, you would not have to pay any capital gains in the UK.  As a UK resident, your brother would have CGT to pay.
Thank you

Hi 
The guidance advises "Investors can make charge-free withdrawals from a Lifetime ISA if the funds are going towards the purchase price of their first residential property in the UK. This includes when the investor makes the purchase:
- on their own
- with another first time buyer
- with an individual who is not a first time buyer”
Please see guidance at: Lifetime ISA withdrawals for a first time residential purchase  
Thank you

Hi 
Guidance and examples are available at Tax when you sell shares: Selling shares in the same company or Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
If you still have an issue regarding your calculation then please either: 
Contact HM Revenue and Customs or get professional tax help for further advice. 
Thank you

Hi vlipper Volker Lipper
Are these customs charges paid to German customs or UK customs? If goods are exported from UK to Germany, they will not incur customs charges by UK customs as these are exports. 
Guidance available at: Check duties and customs procedures for exporting goods
Thank you

Hi tj1852
Yes this would attract Capital Gains Tax (CGT). 
Guidance is available at: CG68000C - Capital Gains Manual: Goodwill and Intellectual Property Rights: contents - HMRC internal manual 
Thank you

Hi hey.olesia
A notary-verified letter would be acceptable as proof
Thank you