Excess Reportable Income

I own some ETFs which are domiciled in Ireland. Can you please confirm or correct my understanding? - If I sell an Irish domiciled ETF prior to the last day of the reporting period I do not need to calculate nor pay the excess reportable income. - The income which has built up in the ETF would become a capital gain if I sell before the last day of the reporting period. - If I do pay excess reportable income on an ETF I have held on the last day of the reporting period, I can deduct this from any future capital gain. If I pay excess reportable income on 100 shares and sell 10, I can only offset the capital gain by the income from the 10 shares. - I must wait at least 30 days after selling an ETF before re-purchasing the ETF. - UK domiciled ETFs or funds do not have any equivalent of excess reportable income. Does the fund pay tax directly and therefore I don't? - Is there any other tax I need to consider apart from excess reportable income and capital gains?

Hi ,
 

Please refer to : HS265 Offshore funds  .

Thank you .

Thank you. I think I have answers to my questions. Its a pity this service is closing. I've only just found it and its very useful.