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The tax payer is a UK tax resident; and the tax payer applied split year treatment (incoming case 4). ie there will be an "Overseas Part" and "UK Part", where: "Overseas part" refers to period before she meets the only-home test "UK part" refers to period from she meets the on-home test. What I am pluzzed is that: a) I understand that if there is FOREIGN capital gain but arising from disposal in the "OVERSEAS PART" of the tax year, after using split year treatment, there is no need to report such FOREIGN capital gain in the self-assment return. b) Other than the forign capital gain in the OVERSEAS PART of the tax year mentiioned in paragraph a, there is also OVERSEAS capital gain from sales of residential proerty (for which qualify for applying PPR). I read from notes to Form SA108 that if one ONLY has capital gain on selling of residenital property for which PPR applies, one don't have to filll in SA108 unless there are other capital gains. I am puzzled that does the capital gain mentioned in the paragraph a (ie the FOREIGN capital gain in the OVERSEAS PART) counts as the "other capital gain" that made the tax payer has to fill in a SA108?

Thank you for your reply. But sorry that I don't get what "Nov" means? Could you hlep to elebaroate?

Hi I have a querry about the capital gain in listed shares. The company is listed on both London and Hong Kong Stock Exchange. The Company is incorporated in the UK. The shares are brought and sold via a Hong Kong broker. Question: When such shares are disposed with a gain, is it a UK capital gain or foreign capital gain?

Hello I would like to clarify the information to fill in the SA108 of my friend. - She becomes a UK tax resident in the middle of a tax year, and will apply split year treatment - She disposed some shares in company listed on non-UK Stock Exchange in her "Overseas Part" of the split year - She disposed her main resident property which is outside UK during the "UK Part" of the split year. But the property is sold within 9 months and will apply Private Residence Relief. The questions are: 1/ I read from notes to SA108, if I ONLY sold a non-UK residential property in the year which qualified for PPR, then I DO NOT have to file a SA 108, is that correct? 2/ If (1) is correct, in my friend's case, she also sold listed shares in "Overseas Part" of the Split Year, I have to file a SA 108. I wonder in this SA 108, shall I included both: (a) the gain in sales of non-UK residential property (which PPR will be claimed); and (b) the gain in sales of listed shares in the SA108 return. Am I correct?

Hi I would like to clarify the Split Year Treatment Case 4 I read the Case 4 from HMRC web-site: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12150 There mentioned that in order to use Split Year Treatment, one should not meet the sufficient ties test for the "Overseas Part", i.e. day on which they meet the only home test. And when considering if meeting the sufficient UK ties in the "Overseas Part", one should reduce the day count limits in the sufficient ties tables, by substituting the values from the table on that page. The table set out dates: 6 - 30 Apr, For 15 substitute with 1, For 45 substitute with 4, For 90 substitute with 7 and For 120 substitute with 10. I wonder what does "6-30 April" means, does it mens that the date on which one meets the only home test within 6-30 April?

Hi Re: Claiming Priave Residential Relief for non-UK residenital property - My friend lived aboard for many years and has a residential property whic is her main resident - She come to UK and become a UK tax residential. Thereafter, she sold her main resident property (within 9 months after she left that property) - She will use the checker from HMRC (https://www.gov.uk/tax-relief-selling-home) to check if it is eligible for Priave Residential Relief I woulid like to claarify: 1/ If it is eligible for Priave Residential Relief for the overseas properpty, does my friend need to report the sales and claim the releif? 2/ If she has to report, is it to be reported in self assessment form SA108?

Thank you. How long shall I expect to hear from the NIC & Employer Office? Regards