HMRC Admin 20 Response

Hi, 
Please contact Imports and exports general enquiries helpline for guidance on your query.
Imports and exports: general enquiries
Thank you.

Hi Palmsticks,
As you may already be aware for RDTC claim submitted less than 40 days ago or an RDEC claim submitted less than 60 days ago we will be unable to respond to your email.
For any cases which go beyond this timescale, you will need to contact via email to rd.incentivesreliefs@hmrc.gov.uk to progress chase your case.
This can only be progress chased via email, you will need to contact the mailbox and advise attempted multiple contacts but no progress on your claim. 
If your R&D claim is for RDEE (Enhanced expenditure) only and out of timescale, this can be progressed chase via the Corporation Tax helpline and escalated to a technical officer to review. However, this does not include RDTC or RDEC.
If this is a holding letter response from our WMBC department, you will need to follow any instructions or details to get in contact with them.
Thank you.

Hi,
If you are in receipt of the marriage allowance transfer then this will not show when you file your Self Assessment.
Once received by HMRC the marriage allowance will then be updated on your tax return. 
Thank you.

Hi,
Please have a look at the guidance at EIM06500 (EIM06500 - Employment income: strike pay from trade unions).
Thank you.

Hi,
Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who has died.  
If your mother died owning 50% of this asset when she dies, or within 7 years of her death, it would count towards the estates value for inheritance tax purposes.  
Please have a look at How Inheritance Tax works: thresholds, rules and allowances.
Thank you.

Hi,
The foreign tax credit relief box is used to declare the amount of relief due on all foreign taxes paid, whether arising income tax or capital gains tax, or both.  
In each relevant section you declare the counrtries involved, the gross income and the tax deducted.
Thank you.

Hi,
The guidance notes for SA106 (Foreign notes (2023-24)), advises that for stock dividends amongst others, "There are specific rules about dividends from offshore funds.
If the fund has more than 60% invested in interest bearing assets, any distribution that you receive, or that is reported to you is treated as interest received.
You need to put this under ‘Interest and other income from overseas savings’".
Thank you.

Hi,
As you have confirmed that you are tax resident in the UK for the whole of tax year April 23 to April 24, you will need to determine whether you qualify for split year treatment, by reviewing the guidance and taking the tests at RDR3 Statutory Residence Test.  
If split year treatment applies, you declare this in your tax return (SA109) and you declare in the tax return all of your UK income for the whole tax year and your foreign income only from the date you arrived in the UK to the end of the tax year.  
If split year treatment does not apply, then you have to declare your world-wide income for the whole tax year in the tax return and claim a foreign tax credit for overseas tax paid.
Thank you.

Hi,
No.  
Council tax cannot be set against capital gain arising from the disposal of the property.
Thank you.

Hi,
To work out UK capital gains liability on the disposal of the shares, means that you need to convert the acquisition cost , disposal costs and disposal value using an exchange rate in use at the time.  
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 at Exchange rates from HMRC in CSV and XML format and for older rates at Foreign exchange rates and spot rates: 1 January 1989 to 31 March 2009.
You are free to use any of the supplied rates or one of your own choosing. 
Thank you.