Hi, good day to HMRC.
I became a UK tax resident in 2021 and I am NOT UK domiciled.
I filed tax return using arising basis in 2021-2022.
I would like to file tax return using remittance basis in 2022-2023.
I have foreign income from saving, dividend and rental in the year 2022-2023.
I have foreign capital gain in the year 2022-2023.
But, I did not remit any foreign money into the UK in 2022-2023.
I have read the Residence and Remittance HMRC manual, SA106 notes, SA108 notes, and self-assessment help sheet HS264.
I understand I have to fill up SA100, and SA109.
1) I don't know if I need to fill up SA106, and SA108.
2) If I need to file SA106, is it correct to say that I need to enter the amount for foreign income in box 3, and 4; and for gain in box 5, and 6. And enter Zero in box7.1, box7.2, box7.3, box7.4 and box7.5?
3)It is about income from land and property abroad. If I need to file SA106, is it correct to say that I should enter Zero in column B, C, D, and F on page 4 and 5; and box 25, box 27 to box 30? In the last sentence of 3.3, HS264, it is written: entering the amount you brought into the UK. Because I did not remit any money, the amount is Zero.
4) If I did not remit any capital gain, do I need to fill up SA108?
5) For capital gain, if the disposal proceeds was GBP44099 and the gain was GBP10450, do I need to fill up SA108?
6) If I need to fill up SA108, where can I write down the information that I did not remit the capital gain into the UK? Is it Box 54?
Thank you very much.