Clive Smaldon

Not HMRC...ISBN, you are in the normal NHS pension scheme, your pension contributons are taken before tax is calculated (from gross pay) they are not gross contributions, tax relief is given at source, you cannot deduct any amount for these contributions, your relevant income from the NHS is the P.60 figure which already takes this in to account (like all pensions schemes whereby releif is given at source i.e. it is NOT a taken from net pay scheme)

Not HMRC...if you are not VAT registered and just claiming expenses in self employment/on property letting expenses you include the total cost of the expense as this is the cost to you, so if as an example a repair cost £100 and the repairer is VAT registered and charged you £20 VAT on top, your cost is £120 and that is the amount of the expense claimed, if not VAT registered you do not net the VAT off, ever !

HMRC...there isnt any UK earned income...its investment income/CGT...you cant relive SIPP against these sources!

Not HMRC...the only time you have a replacement UTR is if courts are appointed (bankruptcy)...other than that a UTR is good for your lifetime (like a NI number)...do NOT apply for a new/replacement, use the one you have

Not HMRC...ALL gifts between spouses are exempt to income tax, capital gains tax and inheritance tax (assuming UK resident and domicile), its not an exemption, its a tax principle, no idea why HMRC is referring you to IHT, its the most basic principle there is in UK tax, anything between spouses doesnt factor in the UK tax system.

Not HMRC...no, it doesnt replace it. The record hasnt been tied up (happens usually when its a voluntary SA)...call/webchat HMRC, advise them you have already done SA and unless HMRC have an issue with anything on the SA the calculation you just received will be cancelled.

...also they shouldnt give the 20% matching...you dont mention any UK earned income...interest doesnt count, nor capital gains, so youve got nothing to relieve the SIPP payment against

HMRC...on spousal gifts the receiver ALWAYS takes the relevant base cost from the other spouse, that is a HARD AND FAST rule for CGT...its why spousal transfers (in this case 2005) are exempt. So, the 2005 value does not come in to this at all...its the 1999 value for the 2005 gift and the 2017 value for the other 50%. HMRC needs to correct its statement that its 50% of the value in 2005, it isnt, nothing happened in 2005 for CGT purposes, it was a spousal gift (exempt)...its 50% from 1999 and 50% from 2017. Look up the legislation on spousal gifts and base costs that the other spouse then takes!

HMRC...this is wrong...the property was inherited in 1999 and the mother owned 50% of the property from when gifted to her by husband in 2005, the spouse ALWAYS takes the spouses acquisition cost on gift it is NEVER revalued on gift between spouses...please correct this now!

Not HMRC...N Finance, you are correct. If, for example the Will had passed the property to your father your father's base cost would be the probate value at that date. Noting the Deed of Variation, the estate was "varied" and the value on the enactment is the base cost for your father, in both cases, your late mother's original acquisition cost becomes irrelevant to the successor/inheritor/assignee under deed.