HMRC Admin 33

Hi,
You would need to check this with Autralian Tax authorities. Please see the link below
Coming to Australia or going overseas | Australian Taxation Office (ato.gov.au)
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Hi,
Please see the link below
Self Assessment tax returns: Registering and sending a return
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Hi,
Current lesgislation is at
The Offshore Funds (Tax) Regulations 2009 (legislation.gov.uk)
We cannot advise on any future amendments/regulations.
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Hi,
Please follow the guidance at
Personal Allowances: adjusted net income
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Hi,
Please refer to guidance at
Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
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Hi,
HMRC cannot advise you on this as your residence is for you to determine based on the guidance available.
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Hi,
The gain can be taxed at both rates if you still have some of the basic rate band available.
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Hi,
As sthe sole owner of the property you are liable for the income received from the rental. If you wish this to be split with your wife, you will need to submit a declaration of trust advising of the new split. This cannot be applied retrospectively.
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Hi,
HMRC reconise 401K as a pension, which is subject to the UK / USA tax treaty regarding pensions and lumps sums.  Have a look at Double Taxation Relief Manual: Guidance by country: United States of America: Notes
Please also have a look a the guidance at
PTM063210 - Member benefits: lump sums: Pension commencement lump sum (PCLS): payments
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Hi,
S222(6) TCGA92 sets out that spouses or civil partners who are living together can only have one main residence between them for the purpose of private residence relief. If when they marry or register as civil partners they each own a residence and they continue to use both as residences, they can jointly nominate which is to be treated as the main residence. The two year period for making the nomination commences on the date of marriage or the date of registration.

Where one spouse or civil partner owns more than one residence, but the other spouse or civil partner does not own a residence and there is no change in this on marriage or registration as civil partners, then a fresh period for making a nomination does not begin. This is because neither spouse nor civil partner has had a change in their combination of residences, and neither of them needs to become a party to an existing nomination to which they were not already a party. A notice under s222(5) TCGA92 only has to be made jointly where it affects both spouses or civil partners.

Where the spouses or civil partners jointly own more than one residence at the date of marriage or on registering as civil partners, and neither separately owns any other residence, a new two year period for making a nomination begins. Even though both spouses or civil partners own the same residences as before, and even if they have both previously nominated the same residence, they now have to make a joint nomination in order for it to be valid from the date of marriage or from the date that they were registered as civil partners.

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