HMRC Admin 21 Response

Hi Mike,
At it's simplest, the amount of relief available is computed by dividing the period in which the property was used as it's owner’s only or main residence, together with the final period of ownership, please see CG64985+, by the total period of ownership.
Thank you.

Hi Melinda,
If unable to register online then yes your husband can download and submit the SA1. 
Thank you.

Hi Lynne0904,
If there is a will that names you as executors then you will both declare your own share.
If no will, it is sold as part of the estate and the 1 form is completed.
As basic rate taxpayers, it would only be applicable if the gain plus your income took you into the higher rate bank for Scotland.
Thank you.

Hi,
They will automatically be taxed in the year they are paid.
You can apply for them to be reallocated to the relevant years if this is more beneficial for you.
If so, you will need to wait until after the end of the tax year and provide in writing a breakdown of the years involved and each years payment. This should be supplied to you by the pension provider.
Thank you.

Hi Formr Cruncher
In answer to your question the answer is Yes.
Thank you.
 

Hi John,
In response to this we can confirm that, that is correct.
Thank you.

Hi Jane,
Our response is that A is correct.
Thank you.

Hi,
Article 18 of the UK / Singapore tax treaty (Singapore: tax treaties) makes no mention of lump sums.  
This means a lump sum is taxable in the UK.
You can claim back any excess tax deducted by your pension provider by submitting a P53 claim.
You can do this at Claim a tax refund when you've taken a small pension lump sum (P53).  
When we have worked out any repayment due to you, we will send you a cheque.
We can send this direct to you at your home address or to your nominee’s address.
The cheque can only be paid into an account held in your name or your nominee’s.
Thank you.

Hi,
HMRC cannot comment on any situation until after the fact as we might not be in possession of all of the relevant information. However, we can advise sign post to helpful parts of the Capital Gains Manual as follows;
CG11700P - Introduction and computation: chargeable assets: introduction: contents
CG70200P - Capital Gains Manual: Land: Land: Introduction to CGT and land: contents
CG70500P - Capital Gains Manual: Land: Land: Tenants in common and joint tenants: contents &
CG73000 - Land: exchange of joint interests.
Thank you.

Hi,
If the pension contributions are taken from your net income then you would declare this on the payments to pension scheme payments section.
If submitting the paper tax return it would be page TR4 box 1.
If online on the tailor your tax return section you would answer yes to the question- Did you make contributions towards a personal pension or retirement annuity? This will open the section to declare the pension contribution made to receive the tax relief.
Thank you.