HMRC Admin 21 Response
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RE: How to replace Capital Gain Computation Worksheet file uploaded and submitted previously?
Hi,
Please contact the Online Service Helpdesk:
Technical support with HMRC online services.
Thank you. -
RE: Tax on Gift
Hi,
Please find guidance at: Duties and import VAT on gifts:
Duties and import VAT on gifts.
Thank you. -
RE: U1 Form
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RE: how to track my UTR number apply status?
Hi,
You will need to await the UTR as you cannot file a return without one. The "Check when you can expect to receive a UTR" gives a date of 20/01/25 for receipt if you applied online on 13/12/24.
If however you do not receive the UTR and file late and receive a penalty, you can appeal against any penalty that may have been charged. Please find guidance at:
Appeal a Self Assessment penalty for late filing or late payment.
Thank you. -
RE: cashback from bank
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RE: Inheritance Tax- foreign money
Hi,
Please contact the Inheritance Tax team for advice.at:
How Inheritance Tax works: thresholds, rules and allowances.
Thank you. -
RE: Paying CGT after death
Hi Melissa MGP,
Please find guidance at:
Dealing with the estate of someone who's died - Managing and selling assets.
Thank you. -
RE: Incorrect Advice/tax relief
Hi,
Thank you for your question, with regards to the ongoing issues with your accountants and bad advice I am afraid that you are still responsible for the agents mistakes, if you have not already completed your returns I would advise you complete them as soon as possible to address any potential penatlies and ongoing interest.
Once the balance is established we can then look into the appeal process and see what can be done:
Check if you need to send a Self Assessment tax return
Appeal a Self Assessment penalty for late filing or late payment
Self Assessment: UK property (SA105)
Should you need any further help please contact the helpline.
Thank you. -
RE: Inherited Property from Father - Rental Income to Mother
Hi,
Thank you for your question.
You and your mother will be treated as tenants in common, please see:
TSEM9220 - Ownership and income tax: legal background: joint ownership - tenants in common and
TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy for how the presumption of equal beneficial split can be displaced.
If you have declared rental income in error you can amend your 2022-23 Self Assessment tax return see:
If you need to change your return.
Thank you. -
RE: Clarification on Transferring Rental Income and Bare Trust Requirements
Hi,
Thank you for your question.
Form 17 only applies where the property is held in joint names.
If you want a 0/100 split with your wife for the properties held jointly you will need to complete a Form 17 and send us evidence of the unequal split as set out in:
TSEM9851 - Property held jointly by married couples or civil partners: Form 17 rule - evidence.
For the property in your name only please refer to:
TSEM9140 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - interaction and
TSEM9520 - Ownership and income tax: express trusts - written declaration the declaration does not need to be witnessed and you do not need to send this to us however please retain this if required by HMRC at a later date.
Thank you.