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  • Definition of main residence & disposal of overseas residential property

    Hi there, I will relocate to the UK in the coming August. I normally use my parents’ home address for correspondence but I own a flat and have stayed there as my main residence for couple years. I made reference to HS283 Private Residence Relief (2020), if I am considered to have 2 or more homes, I can only have one main residence at a time for Private Residence Relief; and if I do not make a nomination, the question of which is my main residence will be determined on the facts. I have electric/ water/ gas bills with me, as well as the tax advices issued by the local government, for the purpose of proving my main residence. It is also noted that the final period of exemption where occupation has come to an end when I have used the property as my main residence is currently 9 months. It is grateful if you could advise whether my understanding is correct: 1. Electric/ water/ gas bills and local government's tax advice are sufficient to prove my main residency. 2. If I can prove my main residence on the said facts, even though I have other correspondence address, I will be qualify to claim for Private Residence Relief. 3. Given that the capital gain is not from residential property sold in the UK, I can report my gains in a Self Assessment tax return in the tax year after I disposed of assets. 4. If I dispose my main residence within 9 months after moving out, I will be grant for exemption - in this case, I don’t need to file/report my capital gain in SA100 and Capital Gains Tax summary page. Thank you so much.
  • Applying for split year treatment

    Hi there, I am going to be a UK tax resident in the coming year; and am willing to apply for split year treatment for first year of my stay. It is noted that I will be qualify for case 8 only, i.e. starting to have a home in the UK. In order to be eligible for splitting the year, I am required to have a home in the UK for the split year and the following tax year; and be resident in the following tax year. My questions are: 1. Since the lease term of my UK “home” will likely be ended before the end of the next tax year, how can I prove I am going to have a home in the UK for the whole tax year? Similarly, none of us has a crystal ball, how can I prove I will be the resident in the following tax year, at the moment launching my self-assessment form? 2. Noted that there should be no gaps between different homes acquired in the UK in order to apply case 8 - can I rephrase it to "I am qualify for applying case 8 as long as there is no gap between acquiring my homes in the UK (no matter rental or purchase)"? Thank you so much.