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  • CGT and PRR

    Hi, I have sold my property in overseas and there is a gain. I lived in my house as main residence since I owned and never letted out and made it empty so that I am qualified to have full PRR in the period of my ownership. I have some questions: 1. Do I need to report this property selling and gain in the tax return if I don’t need to pay any CGT? (I am UK resident and sell the property in a tax year) 2. Do I need to attach any proof of private residence in the tax return? 3. If some proof documents are issued in non-English language, is it acceptable or does it accept my own translation? Thanks 
  • RE: Import of Amateur radio transceiver from overseas for personal use

    Hi, The number is not recognized. Is there other number? Thank you.
  • Multiple applications of ToR relief

    Hi, I am going to transfer my residence to the U.K. I will ship my goods in two shipments: one by ship vessel and another by air. Do I need to apply the ToR relief twice? (one application for each shipment) Thank you.
  • Import of Amateur radio transceiver from overseas for personal use

    Hi, I will come to the U.K. a few months later for long term residence with a valid travel VISA. I will bring my personal use amateur radio transceivers when I travel to the U.K. May I ask some questions? Do I need to apply any import license before bring them to the U.K.? Do I need to pay any import duty? Thank you for your kind attention. Tommy
  • RE: "90 days" in nominating an overseas property in PRR

    Hi, Thanks for your reply. May I ask, if I am UK resident but not HK resident in a tax year, even though I do not stay in my property in HK more than 90 days in that tax year but my wife stays more than 90days in the same property as her main residence in the tax year, am I still qualified to apply PRR in that tax year? It is grateful if you help me to clarify. Thank you.
  • "90 days" in nominating an overseas property in PRR

    Dear HMRC,

    I read the HMRC website talking about PRR: "https://www.gov.uk/tax-sell-home/nominating-a-home", it states that "From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.".

    My Situation is about PRR and described as follows: I went to the UK through BN(O) visa in June/2021 and have no plan to go to HK in coming few years. I had a HK property and had been living there since I bought it in May/2015. I sold my house in May/2022 and have capital gain of GBP $100,000. Apparently I will not meet “lived in it for at least 90 days in the tax year." in the 2022 - 2023 tax year. My understanding is: I cannot apply any PRR for my HK home residence when I report the CGT in the 2022 - 2023 tax year and I am subject to the 28% tax charging on the whole capital gain $100,000 in 2022 - 2023 tax year. Is my understanding correct? Thanks for your kind attention.