Clive Smaldon

Not HMRC...correct, no, you cannot utilise the individuals CGT allowances if the property did not pass from the estate in to the beneficiaries names prior to sale, as the estate is selling the asset, not the individuals...moving the property (or setting up legal position prior to sale) is something that is commonly done for this reason, to reduce the tax due via additional exemptions (solicitors usually suggest it automatically...dependent if tax due/beneficiaries individual positions)...as the property didnt pass it is for the estate to report the gain and pay the tax, not the individuals themselves.

Not HMRC...software is contstantly under review by HMRC...as a developer gets approved, the list gets updated...its an ongoing process, They may be going though approval or HMRC simply not updated the list yet (no idea how often it gets updated). Same re "bridging software" for MTDITSA...constantly being developed for approval for HMRC (will take numbers off spreadsheets for taxpayers who dont want new software so it links to existing programs (Excel etc). If the developer doesnt (eventually) appear on the list steer clear, without HMRC approval the software will not be "compliant"

Not HMRC...the standard practice for accts and 90% of taxpayers is 52 weeks or 13 payments. There is no point in adjusting for one week increase...dept for pensions computer cant handle that in supplying the figure to HMRC. In addition, the 1 week and 51 week thing balances out year on year, first year difference made up in second year, second year difference made up in 3 year and so on. The difference of one week increase gives a tax difference of less than £10...usually less than £5, and often £1-£2 (depending on increase), all of which are within HMRC tolerance limits. This topic appears to have become obsessive on here...like I say, accts, HMRC and Pensions all work on 52 weeks/13 pyts, as payment dates are dictated by ni numbers as to the days of the week its received, the 5/6th April can fall on a weekend and its always in arrears, its not worth the time and effort to adjust by a few pounds on which the tax is minimal and in some years has been pence!

...will HMRC please comment, as a member of staff within HMRC has just given the taxpayer incorrect advice (based on an incorrect previous forum post), which has caused them to submit an incorrect return...the FTC is NOT claimable, and yet it has been claimed as the taxpayer is under the impression its ok to so having spoken to HMRC...the DTA is 100% clear, it in not claimable, the interest is assessable in one country ONLY...can HMRC advise them what to do next please.

I understand, but, the advice you have been given is incorrect, the dta is clear, doesnt matter who the member of staff within HMRC is, they cant override the dta.If selected for compliance check (more likely as you will be claiming something that will trigger a "high risk" signal as it is unusal for such a situation to be allowable, it wont matter the advice youve received, or from whom, the officer undertaking the check will just follow the dta and say something along the lines of "it is always the taxpayers responsibility to adhere to the legistlation (in this case the dta)"...they may apologise for adivisng you incorrectly but incorrectly advised is what you have been...deal with this stuff day in day out, can only speak from experience...the French tax credit is NOT allowable in the UK, claiming it will make the return "high risk" and if a compliance check is issued the credit will be disallowed...phone them again and quote this...youll get a different answer.

Not HMRC...the personal allowance will always show as that where entitled to £12570, it doesnt increase for expenses, they are not personal allowance they are separate deductions. You need to enter the working from home claim amount as a fixed employment expense on the return, and it would then deduct the amount claimed from taxable salary, reducing the amount liable to tax. If youve done that already (check P.60 figure to assessable figure in HMRC calculation, difference should be the amount) and the amount due is still more than the child benefit received then there is something else affecting the PAYE (i.e. PAYE is underpaid for some reason).

No, but explaining why here is somewhat complicated/difficult...you would be better off in this situation by looking up a decent sized accountancy firm near you with a residence specialist...its better explained by someone in person.

If your treaty residence is UK then UK is first contracting state, it then says it "may" be taxed in the other state if exercized there, i.e Saudi have a right to tax it (any Euro country would apply tax in such circumstances), it says "may" it doesnt say "only" by reference to the exercized part of the employment para, so it may also be taxed in the UK under worldwide income rules...as you state you are a UK SRT resident...which catches worldwide income

Just looking at your first question/comment...staying over 90 days does not make you automatically SRT resident...have you checked your SRT position by reference to number of ties needed to become SRT resident?...there is "wiggle room" re days depending on whether table A or B applies (dont have enough info re which one applies...youd need to apply to your personal circumstances) and then the number of ties needed is different accordingly...are you certain you dont qualify under sufficient ties?...just trying to cover the bases...

HMRC guidance simply says "If you make regular payments You can make regular payments to another person, for example to help with their living costs. There’s no limit to how much you can give tax free, as long as: you can afford the payments after meeting your usual living costs you pay from your regular monthly income" The second line appears to preclude "one offs" of any nature as they wouldnt be "regular income"...just on the basis that nothing that is a one off is ever regular. Personally, I think anyone would struggle to argue that any "one off" event (whether capital based lottery/inheritance etc, or income based so distribution of income element from estate or employment bonus or unexpected substantial dividend as part of package on company takeover etc) can be classified as "regular income"...just my opinion