Skip to main content

This is a new service – your feedback will help us to improve it.

  • Working from home tax relief and Self Assessment

    Hello, I have recently registered for Self Assessment and will be filing my SA tax return for 21/22 in the next couple of weeks. Before I became registered for SA, I submitted a claim for tax relief on working from home expenses for tax years 20/21 and 21/22 via the GOV.UK website and my online tax account. HMRC has processed these claims and sent me a cheque for overpaid tax reflecting the claims made. In my 21/22 SA tax return, for completeness and accuracy, should I include the claim for tax relief on working from home expenses (this has already been processed and refund given as explained above) and also include the details of income tax refunded, such that the overall effect of the claim and the refund shown in the tax return net down to nil? Or would you suggest leaving both the working from home expense claim and the income tax refund out of the 21/22 SA tax return as it has already been processed?
  • Foreign tax credit relief on capital gains

    In tax year 2021/22, I sold land (bare with no dwelling thereon) in Mauritius. The capital gains tax rate in Mauritius is zero. However as part of the sale I paid land transfer tax in Mauritius, which is 5% of the disposal proceeds. I have 2 questions: 1. Given that the chargeable asset was bare land with no dwelling in place during my period of ownership, do the reduced rates of UK CGT at 10% and 20% apply? 2. When computing the CGT payable in the UK for this transaction, is foreign tax credit relief available such that I can set off the land transfer tax paid in Mauritius against the UK CGT liability?