HMRC Admin 13 Response

Hi 
Under article 16 of the tax treaty, as the company is based in singapore, the fees may be taxed there as well as the UK. if you are UK resident and domicile, the fees are taxable in the UK.
Please see: 
Multilateral_Instrument_and_the_1997_Singapore-UK_Double_Taxation_Agreement___in_force.pdf  
Thank you.

Hi Peter,
Additionally please refer to guidance at:
Tax on your UK income if you live abroad: Overview
Thank you.

Hi 
If you are hiring the car, then you cannot claim for the 1st year 100% capital allowance, as you will not own the vehicle.  
If you buy the car using PCP, then you can only claim once the balloon payment is made.  
Please see Guidance at: Claim capital allowances: 100% first-year allowances
Thank you.

Hi Deyah,
We cannot comment on customs matters in this forum, as we can only advise on tax matters.  
Please see Guidance at :
Tax and customs for goods sent from abroad: Tax and duty and Application for transfer of residence relief (ToR1)
Any income arising outside of the UK, in tax years in which you are not UK tax resident, is considered capital and is not taxable in the UK.  
There is no time limit for you to bring this capital to the UK.
Any non-UK property that you dispose of before becoming UK tax resident, is not subject to UK capital gains tax and is not taxable.  If you dispose of non-UK property after arriving in the UK, then you may have capital gains tax to pay on any disposals.
Thank you.

Hi,
If you are resident in the UK at the time of sale, you also need to report the sale/gain in the UK. you can claim foreign tax credit relief to reduce your UK tax bill in respect of the Indian tax paid.
Please see Tax when you sell property: Selling overseas property.
Thank you

Hi,
I'm sorry for your loss.
To give you the best advice, we may need to review your mother's account.
Please contact us by webchat or phone via Self Assessment: general enquiries
Thank you

Hi,
If completing a self assessment return you need to show the information on the SA101 additional information page.
SA Notes regarding completion of the SA 101 can be accessed at: Self Assessment: additional information (SA101)         
Redundancy is covered at Page AiN 3 and Box 5 advising:
 This includes: 
• redundancy pay 
• post-employment notice pay 
• compensation for loss of office Include the amount of taxable post-employment notice pay and the amount of the balance of the payment which is above the £30,000 exemption limit. 
Do not include any amount of the payment which is not taxable, either because it is specifically exempted or because it is taxable overseas and not in the UK. 
The amount up to the £30,000 limit goes in box 9
Box 9 along with a worked example is on Page AiN 4
Thank you

Hi,
You can find guidance about exempt distributions at INTM650000 - Distribution exemption: contents - HMRC internal manual.
General guidance about distributions can be found at CTM15120 - Distributions: general: introduction - HMRC internal manual.
Thank you

Hi,
The market value of unquoted shares will normally be negotiated between HMRC and the company before the relevant options are granted or shares are awarded.
You can find general guidance about tax on employee share schemes at Tax and Employee Share Schemes: Overview
You can find detailed HMRC guidance on tax-advantaged share schemes at ETASSUM10000 - Introduction to tax advantaged share schemes: contents - HMRC internal manual
Thank you