HMRC Admin 13 Response

Hi

Please see the guidance here  Make a disclosure using the Worldwide Disclosure Facility

Thank you

Hi
Income from property is not covered by double taxation agreements and can be taxed in both the country the property is in and the country in which you are resident.
You can apply for a certificate of residence to give to the Spanish authorities to support that you are a resident of the UK - get-a-certificate-of-residence
Thank you

Hi
Have a look at Shares and Capital Gains Tax (Self Assessment helpsheet HS284) regarding pooling shares of the same type together under a section 104 holding.
For capital gains purposes there is no fixed rate you must use.
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.
HMRC does have a set of exchange rates for other purposes, that you can choose or you could use the closing value of the shares at acquisition and disposal.
The choice is yours.
The exchange rates provided by HMRC, can be found at Exchange rates from HMRC in CSV and XML format
and for older exchange rates at HM Revenue & Customs: Exchange rates
If you are UK resident at the time of the disposal of the share, then under the DTA, they will be taxable in the UK.
Thank you

Hi

My colleague's answer is correct. 
If your parents are sending your money to live on, then this is considered a cash gift and there are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax. 
Further guidance can be found here Tax on savings interest: How much tax you pay and Tax on dividends: How dividends are taxed

Thank you

.

Hi
Disregarded income is savings and investment income from UK bank and building society interest, National Savings and Investments and dividends from UK companies.
If you were a UK resident, then these sources of UK income would be taxable. 
As you are not resident, they are not taxable, but any tax deducted from them is included in the tax calculations and may not be refundable.  Two calculations are required:
The first is with all the income that is taxable in the UK and
The second also include the disregarded income
The tax payable is the lower of the two calculations.
Any tax deducted from the disregarded income is set against the lowest liability and only if there is a surplus will it be refunded.
Have a look at Non-residents savings and investment income (Self Assessment helpsheet HS300)
HS304 Non-residents — relief under double taxation agreements (2020) would allow you to claim back tax paid in the UK on interest from bank and building societies, royalties, most work pensions and annuities.
Thank you

Hi

This depends on whether you are claiming split year or not.

If you qualify for split year then you only report any foreign income for the UK part of the year https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12000

If you do not qualify then you will need to report all your foreign income to the UK https://www.gov.uk/tax-foreign-income

The guidance at RDRM12140 - Residence: The SRT: Split year treatment: Case 3: The UK and overseas parts of the tax year will help you work out if split year treatment applies.

Thank you
 

Hi

Please use the online checker - https://www.gov.uk/check-if-you-need-tax-return

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Hi
If this is for the 23/24 tax year, yes. If for 22/23, no as the dividend allowance is £2000
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Hi

No. please refer to guidance at https://www.gov.uk/tax-relief-for-employees/working-at-home

Thank you

Hi

1. You will need to contact the company that you purchased them from or ask us to arrange a post valuation check - https://www.gov.uk/government/publications/sav-post-transaction-valuation-checks-for-capital-gains-cg34
2. No you use the price on moving them to a different bank

Thank you