Clive Smaldon

Not HMRC, as two single people you were both entitled to main residences, and any gains to the point of marriage are covered by PPR exemption. After marriage you are only entitled to one PPR. Your gain from 2006 to 2023 (on marriage) is covered, plus final nine months, you may be liable for a few months from Marriage (+9) to sale?...calculation is net sale proceeds, less total costs gives gain. Multiply gain by number of months main residence (month in 2006 to month of marriage in 2023) (plus 9) divided by the total number of months owned (to sale)...thats the exempt amount, difference liable (after annual exemption)

Not HMRC...a DTA does not award tax residency, it simply determines Treaty residence where someone is resident in both countires covered. If you were statutorily resident in the UK for the year under SRT rules then you remain statutorily resident in the UK for that year, with German Treaty residence relevant re any sources that are assessable only in one country, any sources that MAY be taxed in both countries is liable in the UK with Foreign Tax Credit

Not HMRC...the £8230.50 is net, gross it up at 20% (thats the amount at source) = £10288 plus £3625 = £13913 (theyve rounded down a £), thats the amount liable as gross, les any exempt amount, less the tax paid, difference due at whatever marginal rates.

Not HMRC...Nikarako, the response you received via HMRC didnt expand enough. You advised you moved out of UK in Jan 24. As such, split year may apply for 23/24, in which case you should have completed 23/24 on paper or via 3rd party software only to include residence pages. Otherwise, without completing residence pages for 23/24 HMRC will consider you UK tax resident for the entire year and can (and will) seek to tax any foreign income from Jan 24 to 5 April 2024. If there is no foreign income (in Greece?) its not the end of the world, but you wont be able to complete 24/25 accurately as you wont be able to enter the date of leaving on those forms as it is in the previous year.

Not HMRC...you need to determine your statutory tax residence in both countries, if only statutory resident in one country then the salary is only taxable in that country (if you dont get caught under Netherlands statutory residence rules but are statutory resident in the UK then the UK and it should not be taxed in the Netherlands). If you are statutory resident in both then you need to determine Treaty residence (article 4) to determine which country takes precedence. The DTA is clear (article 14), salary from Netherlands is ONLY taxable in one country (so it only goes on one return) unless (some of) the duties are performed in the UK. Whichever applies to you you cannot claim tax credit it the other country as it is not liable in the second country...unless it needs to be split according to where exmployment is exercised.

Not HMRC...yes its liable to CGT. (Its also liable to income tax on income less expenses (and mortgage tax credit) throughout letting period on annual basis). There is no separate period you need to live in a property you own which makes it exempt. The calculation is the number of months lived in / total months owned as the exempt period, the period you let it out will always be liable, the fraction of the gain charged simply reduces each month you live in it (plus final 9 months exempt). If you lived elsewhere that's deemed a choice, unless it was a requirement (tied accomodation for job, e.g. military)

Not HMRC...you apportion the gain BEFORE applying the annual exemption

Not HMRC...wasnt aware a declaration of trust could be backdated? Could someone from HMRC comment? Thanks.

Not HMRC...you can try, but it will likely fail. HMO's are subject to Council Tax not Business Rates, as such they are residential properties and kept separately from trades. In addition, the income is rent. Also, I beleive this has already been tested in court so precedent has already been set, though Im stuggling to find the tax case. You would need to appeal, then ask for a review, then take it through the various appeal court tiers. If you are successful please post here as you will completely change the whole basis of the sector (and the entire principle of property/trade taxation)...hence why it will likely fail.

Not HMRC...if you put £50k in pension this is more than your earnings...therefore you cant get tax relief on excess...i.e. not on more than £30k earned income (dividends are not earned income)...and would end up with a tax charge. The max is £30k on £30k earnings. Your dividends after small allowance would use personal allowance/savings rate as appropriate and balance would be taxable at 8.75%. The balance of the basic rate band up to £37700 would be available for CGT at 10%, the balance above this however would remain at 20%. If you action £50k this is very tax inefficient.