HMRC Admin 5 Response

Hi

The deemed date for payments is outlined at Deemed date of contributions

Thank you

Hi

Please refer to guidance here SAIM8020 - Annual payments: meaning of annual payment
and associated links.

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Hi 

If you are refering to capital losses, then please refer to guidance here Capital Gains Tax: what you pay it on, rates and allowances

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Hi

With regard to your question please take a look at Paying tax on the remittance basis (Self Assessment helpsheet HS264)

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Hi edmund

No. You cannot use March 2022 as this is part of the 21/22 tax year and your income is received in December 2022 which is part of the 22/23 tax year.
You need to use rates within the same tax year.

Thank you
 

Hi Raymond Wong

Please refer to guidance at Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you
 

Hi 

In cases where there are more than one chargeable event gain, you will need to submit a paper tax return declaring each of the chargeable event gains in the additional information box.  
HMRC will need to manually calculate whether there is any further tax payable.

Thank you

Hi yellow w

The date you arrived in the UK, is used for split year treatment purposes.  
Any world-wide income in the resident side of the split, should be declared in the self assessment tax return.  
We cannot advise the outcome of the residency tests or which tests will apply in your circumstances.  
This is something you need to decide for yourself or seek the advice of a professional, where you are unable to do so.

Thank you

Hi

A Hong Kong civil service pension is only taxable in Hong Kong, even when you are Uk resident or citizen.

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Hi

An Exchange Traded Fund (ETF) is a form of Collective Investment Scheme and contains a pool of investments (‘the scheme property’) derived from the contributions of investors.
The pool of investments is divided into equal portions called shares, and investors hold a number of shares depending on how much they have contributed.  
The investors in the ETF are beneficially entitled to an undivided share of the investments subject to the ETF and are referred to as shareholders.
The price of shares is determined by the Authorised Corporate Director of the ETF (usually on a daily basis) at the current market value of the investments held in the fund.  
Equities are treated as dividends, Bonds are treated as income and commodities only as capital gains.  
All of the assets are subject to capital gains tax.

Thank you