HMRC Admin 32 Response

Hi,
Unfortunately, it is not possible to review personal matters in this forum. For individualised assistance please contact our Self Assessment team.
Self Assessment: general enquiries
Thank you.

Hi,
The only way to work out if there is a taxable gains, is to use the capital gains calculator at:
Capital Gains Tax
Once private residence relief is applied to the gain, it may cover all or most of the gain. If it does not cover all of the gain, then the balance is taxable, but has the annual exempt allowance of £3,000 to deduct. Anything left after this is taxable.
Thank you.

Hi,
The section 9.15 of RDR1, advises "Less than £2,000 unremitted foreign income and gains arising or accruing in the tax year". Your combined income from property and capital gain is £4000, so you do not meet this criteria.  You will need to declare this income and capital gain in a Self Assessment Tax Return.
Guidance note for residence, domicile and the remittance basis: RDR1
Thank you.

Hi,
If you are resident in the UK, then under the 'arising basis', you are required to declare your world-wide income and capital gains. This is done through a Self Assessment Tax Return. You will need to review the tax treaty betweent the UK and France in relation to your capital gain.  
If the treaty allows both countries to tax your gain, you can claim a foreign tax credit in the Self Assessment Tax Return, so that you do not pay the same tax twice.  
Please have a look at the helpsheet HS321 regarding foreign life insurance policies.
HS321 Gains on foreign life insurance policies (2024)
Thank you.

Hi,
TSEM9852  advises thay once a declaration is made it remains in force until the couple’s interests in the property or income change, or they stop living together as a married couple or as civil partners of each other. 
TSEM9852 - Form 17 rule - how couple make declaration
You will have to submit a new declaration to change the exsisting declaration. 
Declare beneficial interests in joint property and income
As there is no tax liability from the transfer of assets between spouses or civil partners, the asset is transferred at the original cost.
Please have a look at the guidance on expenditure at CG15150P as some changes are considered 'maintenance and repairs' and are not allowable to set against capital gains.
CG15150P - Capital Gains manual: introduction and computation: computation: expenditure
Thank you.

Hi,
Please have a look at the tax treaty at:
Jersey: tax treaties
Article 6 covers income from immoveable property. It advises that property income arising in the UK, can be taxed in the UK. You declare this income in a Self Assessment Tax Return.  
If you have not already done so, you can register for self assessment at:
Check how to register for Self Assessment
You will need to declare that you are not resident in the UK and this is done on the supplementary page SA109, while the property income and expenses are declared on SA105.  
Paper versions of the tax return can be downloaded at:
Self Assessment tax return forms
You cannot submit the tax return online, unless, you can verify your identity and obtain a governemt gateway user ID and password and you buy a commerical tax return. 
A list of commericial suppliers can be found at:
Self Assessment commercial software suppliers
Thank you.

Hi,
Please have a look at article 17 of the UK / Austria tax treaty at the link below for your private pension.
UK/Austria Double Taxation Agreement
Your state pension will be taxable in Austria. To ensure that no tax is deducted from your UK pensions, once you have commenced receipt of them, please complete the DT individual form and send the signed form to the Austrian tax authorities. They will validate the forma and return it to you.  
You then send the validated form to HMRC BX9 1AS (the address in on the form).
Thank you.

Hi,
If you completed a 2023 to 2024 tax return in June 24, but had not correctly registered to file in Self Assessment, our systems may have still produced an additional PAYE tax calculation for 23/24, showing the £700 requested.
In order to confirm and rectify this for you, please contact our Self Assessment team via:
Self Assessment: general enquiries
Thank you.

Hi,
You would need to review the guidance on statutory residence RDR3 and take the residence test to determine your residence status.
RDR3 Statutory Residence Test
If you are tax non resident for the whole tax year, then your pension from the IOM in the period you were not resident in the UK is not taxable in the UK and should not be included in your Self Assessment Tax Return.  
If you are tax resident for the whole tax year, you then need to look at split year treatment. If split year treatment applies, you only declare your IOM pension from the date you arrived in the UK.
If it does not apply, you declare your IOM pension for the whole tax year and claim a tax credit against any foreign tax paid on the pension.
Thank you.

Hi,
The guidance below advises the funds can only be used to purchase your first home.  
Lifetime ISA
As the buy to let property is not your first home, but an investment, it does not affect your LISA.
Thank you.