HMRC Admin 21 Response

Hi Beardysuhz Beardyz,
As your nephew is the beneficial owner, you would not have Capital Gains tax to pay following the change in legal ownership.  Please have a look at CG10720 for more information.  CG10720 - Persons chargeable: beneficial owner.
Thank you.

Hi Richard,
The SA109 would be used to declare that you were either not UK resident or to claim split year treatment. Without it, you are required to declare your world-wide income on the tax return. If split year treatment applies, then you are not taxable on your income before you arrived in the UK.  
The statutory residence tests and split year treatment guidance can be found at RDR3 Statutory Residence Test.
Thank you.

Hi Cilacap,
Yes you need to show the information on the return.  Any increase from the valuation at date of death the date the house is sold is what the gain is calculated on.
Thank you.

Hi Hui,
The question " The Service Centre address where your latest tax return was filed and the date your latest tax return was filed", relates to your IRS tax return and not your UK tax return.  (https://assets.publishing.service.gov.uk/media/5de8de99ed915d09d0f7fded/Form_US-individual_2002.pdf) (https://assets.publishing.service.gov.uk/media/6384bc43e90e077898ccb48a/DT_US_Individual_Notes.pdf).
Thank you.

Hi Susan F,
The guidance at DT4617, advises that 'Where a UK resident makes a lump sum withdrawal from a Registered Retirement Savings Plan (RRSP) or a Registered Retirement Income Funds (RRIF), Canada imposes a 25 per cent withholding tax'. DT4617 - Double Taxation Relief Manual: Guidance by country: Canada: Withdrawals from Canadian RRSPs/RRIFs.  No tax credit relief is allowable, which means that the full lumpsum is taxable in both Canada and the UK.  You can, however, claim a foreign tax credit relief of up to 100% of the foreign tax deducted, against your Uk tax liability. 
Please also have a look at DT4605 DT4605 - Double Taxation Relief Manual: Guidance by country: Canada: Notes which explains why no tax relief is due for tax paid in Canada.
Thank you.

Hi Tayah_5612,
If you have a Personal Tax Account you can do this yourself.
However I suspect that you will not have been able to open one due to the error on your name. If this is the case, you can contact the NI helpline on 0300 200 3500. Lines are open 8am – 6pm Monday to Friday and they will be able to correct your NI record.
Thank you.

 

Hi MarieAnne,
Please contact the National Insurance helpline to check the progress of your application. You can contact them on +44 191 218 7777. Lines are open from 8am to 6pm Monday to Friday. Alternatively, you can use the webchat facility which can be found here -
National Insurance: general enquiries - GOV.UK (www.gov.uk) Please choose the option ‘Ask HMRC online’.
Thank you.

 

Hi user1357,
You will need to contact the National Insurance helpline and they will be able to look at your account then advise you on the tax years and your position going forward. If you had employment at that time, please have that information when you call.
Number - 0300 200 3500
Overseas - +44 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays.
Thank you.
 

Hi David,
Some customers with income from property may be eligible to pay Class 2 NICs voluntarily.
The guidelines are here - NIM74250 - Class 2 National Insurance contributions: special cases: property and investment income
If , after reading this, you feel you are entitled to pay Class 2 NICs, you can register to pay online via our website or by calling the NI helpline on
0300 200 3500. Lines are open 8am – 6pm Monday to Friday.
Thank you.