HMRC Admin 33

Hi,
lease refer to
HS283 Private Residence Relief (2024)
Thank you

Hi,
Since 6 April 2017, you need to have been resident outside the UK for 10 consecutive tax years before you can access a QROPS pension (before April 2017, the requirement was five consecutive tax years). However, even if you satisfy the 10-year rule, you may still fall under UK tax rules if you withdraw from a QROPS within five years of switching from a UK-based pension. 
Thank you.

Hi,
Thank you for your question. As you have stated that you solely own the property the starting point is that 'whoever has beneficial ownership of the property has beneficial ownership of the income'. Please refer to the guidance located at
TSEM9160 - Ownership and income tax: legal background: ownership - income follows property
As the property is not held 'in joint names' then you would not have to make a formal Form 17 election. Please therefore refer to the following guidance in respect of making a declaration of trust (to declare yours and your wife’s beneficial interests in the property). This would then enable you to transfer all/part of the rental income to your wife.
TSEM9520 - Ownership and income tax: express trusts - written declaration
You will not be required to submit the declaration to HMRC, however you must keep a copy for your records as this may be requested from you at a later date.
Thank you

Hi,
Thank you for your question. I direct you first to TSEM1960, located at
TSEM9160 - Ownership and income tax: legal background: ownership - income follows property
which advises- The starting point is that whoever has beneficial ownership of the property (or part of the property) has beneficial ownership of the income (or the respective part of the income). Followed by TSEM9170, located at
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation
which advises- For the starting point in TSEM9160 not to apply there must be a separation of income from property, by way of a valid declaration or deed of trust.
Thank you

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You may wish to contact our team for advice
Self Assessment: online technical support
Alternatively you may want to seek professional advice.
Thank you.
 

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You may wish to contact our team for advice
Self Assessment: general enquiries
Alternatively you may want to seek professional advice.
Thank you.
 

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You may wish to contact our team for advice
Self Assessment: general enquiries
Thank you.

Hi,
You can find out when you can expect to receive a reply form HMRC here:  
Check when you can expect a reply from HMRC - GOV.UK
Thank you.
 

Hi,
Please see the link below
Tax on foreign income: If you're taxed twice
Thank you.

Hi,
We can confirm that there are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Thank you.