Clive Smaldon

Not HMRC...incorrect. If you do not register as a sole trader also, both class 2 and 4 ni records will be incorrect and when it comes to making a profit in future the class 1 ni paid will not adjust class 4 via a credit within SA and you will overpay ni throughout your lifetime, until ni pick it up (which may never happen) You MUST register as a sole trader as class 2 will be due (adjusted for time from self employment starts not profit/loss) and class 4 needs to pick up a class 1 figure and it wont look for it within SA unless you register!

Not HMRC...generally, no you wouldnt have a CGT liability. When COVID hit and the vast majority of office based employees were required to work from home (including HMRC staff) HMRC accepted and advised that employees could all claim a flat rate of £312 a year (£6 a week) regardless of days worked at home, to cover additional heating/lighting, unless their employer re-imbursed them directly, this does not make those employees liable to CGT on future sale of their properties. That flat rate has now gone for employees, unless the employee has a contract after COVID that requires working from home. Similarly, if working from home for self employment it can be argued that £312 as a flat rate expense in your business for "use of home as office" is reasonable. https://www.gov.uk/simpler-income-tax-simplified-expenses/working-from-home The alternative is to actually add up utility bills and work out business use which is overtly complicated and unecessary as it is rare, taking in to account the fact that only part of one room is used out of 4/5/6 rooms in a house, that people only work 1/3rd of their day generally etc etc, so I wouldnt claim more than than, and doing so would not open you up to CGT in the event of sale. If, however, a separate office were to be built then this may add value and the CGT position may " open up"

Not HMRC...you cant close a ltd company without preparing a final set of accounts covering the date from the previous set to the date of closure, which would effectively show what these funds are, i.e. whether salary (would be in PandL), dividends (would show as distributions), or value of balance sheet (would show on balance sheet and be represented by capital distribution on shares) in which case CGT with any business reliefs...so whilst HMRC is right, and anything relevant would be in the company accounts, that is then replicated on your SA return, but it needs to correspond to the treatment of those funds in the final set of company accounts.

Not HMRC...SRT automatic test 3 does NOT apply, you are not working full time overseas. As you meet none of auto non resident tests you move to auto UK resident tests, if you meet none of those you move to sufficient ties tests (either table A or B dependent on prior years) and check number of ties needed for UK residence dependent on days in UK in that year...unless, you have now come to the UK permanently in which case split year may apply from arrival, you are treated as non resident prior to arrival, resident from arrival and none of the above apply.

Not HMRC...no, all allowances are "lost" at £125140, your income is £132000

Not HMRC...should actually be more, lose £1 for every £2 above £100k. £121k is £21k above £100k / 2 = lose £10500 from £12570 = £2070 rather than £1504, must be some other income somewhere other than earnings also?

Not HMRC...its where someone is at midnight, as not in the UK at Midnight Mon Tues and Weds its 3 days out, Thurs doesnt count as will be in uk when the clock strikes 12

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.