HMRC Admin 20 Response

Hi Greg Mackay,
First and foremost a UTR for an offshore company cannot be generated over the phone and you must write in with the relevant information including the reason(s) you require a record and UTR to be established.
With regards to payment this goes entirely on the effective date of payment.
Whilst not normally advisable in your circumstances you can make a payment using a dummy reference such as '1111111111' and once the record is established along with confirmation of the UTR you can write or call to confirm this at which point we can allocate the payment to the established record and in turn reserve the effective date of payment which would ensure the avoidance of late payment interest.
Thank you.

Hi,
UK investment bonds are not 'qualifying' policies for UK tax purposes and therefore chargeable event gains can arise.  
As you bought out your brother, you are the sole beneficiary.  
The policy provider will give you a chargeable event certificate.  If the gain on the certificate is over £10,000, you will need to report the gain in a self assessment tax return.  
The gain is declared in box 4, page Ai1 of SA101 (Additional information (2025)) and box 5 shows the number of years the policy has been held since the last gain.  
If you complete an online tax return, on page 2 of 3, select yes to 'Other UK income'.  
If the gain is less, you should send the certificate to HMRC, so that any additional tax can be calculated.
Thank you.

Hi,
The tax year that a gain or loss arises is based on the disposal date.  
This determines the tax year in which the gain or loss should be declared.
Please have a look at help sheet HS284 (HS284 Shares and Capital Gains Tax (2024)) and the guidance on bed and breakfasting rules at
CG13350 (CG13350 - Bed and breakfasting) onwards.
Thank you.

Hi,
If your late mother had a will, in which you and your siblings were named as beneficiaries of the property, it means that each of you inherited 25% on the death of your mother.  
Now that you have disposed of the property, each beneficiary, will need to work out their own capital gains tax liability based on their share of the asset.  
Each individual is entitled to an annual exempt allowance of £3000 when working out the gain.  
There is a calculator at Tax when you sell your home to help calculate how much tax is due, which leads on to creating a capital gains tax account to report and pay any capital gains tax due.
If the beneficiaries are resident in the UK and they have no capital gains tax liability, there is nothing for them to report.  
If a beneficiary is resident outside of the UK, they are required to report their disposal within 60 day of the completion date in all cases.  x
They can download the form at Report your Capital Gains Tax on UK property by post and post it to HMRC.
Thank you.

Hi,
We can only provide general information / guidance in this forum.  
For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or seek professional advice.
Thank you.

Hi Ros Farrell,
Please refer to the following Links & Guidance - Tax when you sell property Selling overseas property
Thank you.

Hi lauraaaage,
Sorry for the problems that your experiencing with completing your CF83 application form online.  
If you are still having the same error message then you may wish to download the CF83 form, complete it and return it to us by post.  
You can find the CF83 via Apply to pay voluntary National Insurance contributions when abroad (CF83)
Thank you.

Hi,
If you could call our National Insurance Helpline on 0300 200 3500 they will be able to help you pay any National Insurance contributions that you may wish to make.  
Before applying to pay voluntary contributions you may wish to first obtain a State Pension Forecast from the Future Pension Centre to ensure that it is worthwhile for you to pay them.  
You can obtain the Forecast via Check your State Pension forecast
Thank you.

Hi,
If your earnings for employment take you above a certain amount then your employer will deduct class 1 National Insurance contributions from your salary.  
As there was liability for you to pay them then they are not available to be refunded. 
National Insurance contributions are calculated differently to tax.
Thank you.

Hi Vivian03 Dinh,
Before applying to pay voluntary National Insurance contributions whilst overseas, please first obtain a State Pension Forecast from the Future Pension Centre to ensure that it is worthwhile for you to pay them.  You can obtain this via Check your State Pension forecast
Once you have checked that it is worthwhile then please read our leaflet NI38 ‘Social Security Abroad’ and then complete and return our CF83 application form.  
The NI38 and CF83 may be found via Social Security abroad: NI38
Thank you.