HMRC Admin 19 Response

Hi,
If this work is carried out as self employed and your gross self employment profit for the tax year is below £1000, then the fee is not taxable and you do not need to report it to HMRC.
Thank you.

Hi,
As a UK resident, you are taxable in the UK on your remote foreign earnings. You need to declare this income in a Self Assessment tax return each year.  
You can register for self assessment here:
Check how to register for Self Assessment
You are required to pay National Insurance contributions on the foreign employment income. You will need to contact our Employers team as you will need to set up a payroll record, so that National Insurance can be deducted.  
Employers: support for new employers
If the bonus is for work carried out when you were not resident in the UK, then it is not taxable.  If part of the bonus was for work carried out while resident in the UK, then that percentage is taxable in the UK in the tax year that the payment arises.
Thank you.

Hi,
You would declare the drawings in box 98, on the supplementary page SA103F page SEF5:
Self-employment (full)
If you are completing an online tax return, you would tick 'yes' to the box asking if your have an annual turnover of more than £90,000. By doing this, you have the full self employment page. Tick 'yes' to the option to include a balance sheet. Enter the drawings in the last box on page 2 of 2 of the balance sheet.
Thank you

Hi,
A Self Assessment tax return is used to declare your worldwide income and capital gains arising in a tax year. In the return you would declare your employment and claim employment expenses such as cleaning your uniform.  
You also declare your self employment income and self employment expenses and any other sources of income. For example, bank building society interest, pensions, benefits, income from property, foreign income, trust income, capital gains income and many more.
Thank you.

Hi,
As you  rent out a UK property, then you are required to declare this rental income in a Self Assessment tax return every year. You will also need to complete the residence section, to claim personal allowances to set against your profits. You cannot use the HMRC online return. You would either complete a paper tax return or if you have a government gateway user ID and password, you can buy a commercial tax return that includes residence and submit that online version.  
As you are not UK resident, you will be required to have your tennant/property agent collect Income Tax on your behalf.  
You could also apply to the non resident landlord scheme to receive UK rental income with no UK tax deducted: 
Apply as an individual to receive UK rental income without UK tax deducted
Thank you.

Hi,
As certain NS&I accounts are exempt from tax, you can see guidance here:
SAIM1120 - Savings and investment income: tax exempt savings
Tax on savings interest  
If your interest is taxable, then the interest will be reported to HMRC.
Thank you.

Hi,
You can see guidance here:
CG30750 - Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: sales: before residue is ascertained
Thank you.
 

Hi,
The disposal will need to be calculated in pounds sterling using just and reasonable exchange rates that applied at the time you inherited the property and the disposal value. Whether there is a gain or a loss, you will need to report the disposal of the property in a Self Assessment tax return, in the capital gains section of the tax return and again in the foreign section of the tax return, where you can claim up to 100% of a foreign tax credit to set against any UK capital gains liability.  
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. For your convenience, there are exchange rates here:
Exchange rates from HMRC in CSV and XML format
and for older rates here:
Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2010
You are free to use any of the supplied rates or one of your own choosing.
Thank you.

Hi,

1. You can, though please contact us to let us know that you intend to do so. You can let us know here, by re-registering, Check how to register for Self Assessment, or by contacting our Self Assessment team.
2. We mean that if your circumstances change in way that you fulfill the criteria to file a Self Assessment return again. You can confirm these criteria, and whether you need to file, here: Check if you need to send a Self Assessment tax return
3. It is the same, and you can do this via the re-registration process given in 1.

Thank you.

Hi,
You can see guidance here:
Rules on giving gifts
If you have any further queries, please contact our Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.