HMRC Admin 8 Response

Hi,
As your calcualtion involves foreign dividend income, we may need to confirm more information to correctly answer your query.
Contact us by webchat or phone via:
Income Tax: general enquiries to allow us to do this.
Thank you.

Hi,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at RDRM12150  will help you work out if split year treatment applies.  
Thank you.

Hi,
You would give details in the comments section to show this.
Thank you.

Hi,
If you are UK resident and domicile, you need to declare it even if you dont remit it and it counts towards your personal savings allowance.
If you are claiming the remittance basis and dont remit it, you dont need to declare it.
Thank you.

Hi,
Please refer to:
How Inheritance Tax works: thresholds, rules and allowances
Thank you.

Hi,
Please refer to:
Tax on your UK income if you live abroad
Thank you.

Hi,
Please refer to guidance at:
Tax on foreign income
Thank you.

Hi,
The mortgage is not an allowable expense for capital gains and it is based on the original purchase price. her share would be 50%. the additional 50% would then be the value of the house when she bought out her ex husband. PRR is allowable for the period she lived there. she cannot claim for the improvement as rleief has laready been claimed through the rental side.
Thank you.

Hi,
If you do not meet SA criteria for the year, and need to notify HMRC that you do not need to complete a tax return, you find the online submission form here:
Self Assessment tax returns 
Thank you.

Hi,
As legal owner you are liable but as you state she has beneficial ownership, this would need to have been done legally to show that she is entitled to all of any income arising. if so, then she is solely liable on any gain made.
If there is no legal documention showing the beneficial ownership then you are both liable.
Thank you.