Pension and tax refund

Hi, I have the following four questions and most grateful if you could advise: Q1) I got the pension refund after I opt out the pension during 2023, do I have to declare this on "UK pensions, annuities and other state benefits received- Pensions (other than State Pension) – the gross amount" or on "Other UK income not included on supplementary pages-Other taxable income"? Q2) I have received tax refund for year 2022-2023 on February 2024, do I have to report this on my self-assessment? Q3) I have received IHS reimbursement on my oversea bank account. Would it be considered as income? Do I have to report on my self-assessment as well? Q4) I have received another tax refund for tax overpaid due to a wrong tax code used for tax calculation. Do I have to declare this on self-assessment? If so, should I declare this on "Any other information under section of Residence, remittance basis." Thank you so much.

Hi, I have two more questions. I moved to UK since Jun 2022. Before moving to UK, I made an oversea fixed deposit in 2019 for 4 years. I have got all the interested only on Jul 2023. Am I correct that I only have to report the interest since I moved to UK, which is from Jun 2022 to Apr 2024? I rent out my oversea property which evenly owned by me and my sister. We have some expenses such as repairment, agent fee, furnishings etc for a new tenancy. Should I report the expense in 1:1 as the property is shared with my sister? Looking forward to hearing from you soon. Thank you so much!

Hi,
Q1. If the refund was from HMRC during the 2023/24 tax year then yes you would need to declare this on your Self Assessment.
On the tailor your tax return section you would answer yes to the question "Have you had any 2023-24 Income Tax refunded or off-set by us or JobCentre Plus?"
This will then allow you to decalre the refund details.
Q2. Same answer as Q1.
Q3. You do not need to declare on your tax return.
Q4. Again if the refund was received from HMRC you would declare as Q1.
If the refund was through your PAYE with your employer or pension provider then it is already declared with the pay and tax on the employment page or pension page. 
Thank you.

Hi,
If you were able to access the interest at any time since opening the account, you would only be taxable on the interest arising since moving to the UK. If you could not access the capital or interest at any time until the account matured, then you would be taxable on the whole amount of interest if you were resident in the UK when it arises with the account maturing.  
If there is a tax treaty with the UK and your other country, you may find you are taxable in that country on the property income, as well as in the UK. You declare your 50% of the property income and expenses and depending whether there is a tax treaty, and how it applies to property income, you may be able to claim a foreign tax credit for the overseas tax paid. You can see information here:
Tax treaties
Thank you.

Hi HMRC admin, Thanks so much for your kind reply. May I further clarify with you about declaring the expenses such as repairing, furnishing etc spent for a new tenancy for my oversea property which is equally shared with my sister who is not a Uk resident and live aboard. Am I correct to declare half of expenses for my oversea property in my self assessment? Thanks so much!