HMRC Admin 5 Response

Hi

Yes it is automtically split 50/50.

Thank you

Hi

This is foreign interest and should be converted to pounds sterling, so that it can be declared in the self assessent tax return.  
If the untaxed foreign interest is below £2000.00, you can declare this in box 3 of SA100, otherwise, it will need to be declared in SA108 (foreign).  
The savings rates would apply to the foreign interest as well as UK interest, as advised at Tax on savings interest.

Thank you

Hi Overseas Taxpayer

All parts of the foreign capital gains calcultion must be in pounds sterling, using the exchange rate in place at the time of acquisition and disposal.  
It can be the daily closing rate as reported in national newspapers or the official exchange rates used by HMRC.  
You are free to use the monthly, annual avarage or the spot rate.  These can be found at The official exchange rates here
Exchange rates from HMRC in CSV and XML format.

Thank you