Clive Smaldon

Not HMRC...appears you are statutorily resident for tax (SRT) in both countries for the year...Germany to Dec 23 and UK to April 24 in which case you need to establish which country is relevant for Treaty residence under the DTA. When you have decided which country you are Treaty resident in for that period you need to check the DTA to see who has the rights to tax that source for that period dependent on the article for employment income, and reclaim the tax from the other. Am assuming you are completing SA returns...you should be, to claim split year (if appropriate) on return to UK, otherwise HMRC can tax the period prior to return also...which would mean residence pages need to be completed

'fraid so...its liable to CGT if you sell it in your name as the owner, regardless of what you then do with the proceeds (after CGT paid), the timeline is sell property, account to HMRC for tax on gain, give donation to charity (on which gift aid is claimable if charity registered) and claim tax relief personally on the gift (if sufficient income to cover the gift, if you dont have sufficient income in the year (NOT the CGT payable, but sources liable to INCOME tax) to cover the giftaid claimed you will also end up peronally with an income tax charge of the difference!!...you need to work the situation out carefully.

Not HMRC,...yes you need to pay tax on rental profits as normal, your personal circumstances do not come in to it, you must complete figures for income and expenses on the let property and advise HMRC...your own living situation isnt relevant...same applies to capital gains if/when you come to sell

...n.b., you need to check the Double Taxation Agreement between the UK and the country you have come from to check who has rights to tax what. You are becoming UK resident in the year (so liable on worldwide income/assets from arrival), but may also be resident in previous country for that year also (you can be tax resident in 2 or more countries in any year) (Statutory residence) in which case you need to determine Treaty residence (likely UK due to change, but not always) to determine if any sources remain taxable solely in previous country for the year...unlikely, but it is possible...some DTA's have some unusual situations.

Not HMRC...no you cant complete online and attach or submit SA109 via paper, its either all via paper on online 3rd party software. All paper 31/10, all online 31/1. Yes you have to complete employment pages for each employment. Overseas employment income requires foreign pages AND employment page (you show the income on the emplyment pages and claim the FTCR on foreign pages)...but this is only relevant for foreign employment AFTER coming to the UK if you are claiming split year prior. Yes, you need to report all of the interest and dividend income, doesnt matter whether its less than the allowances. Yes, you need to report the property income and expenses etc regardless of it being under limits...you are required to complete a return and therefore must enter EVERYTHING in the UK for the year and EVERYTHING foreign from date of split year. In your circumstances 3rd party is much better than paper as it will give you a calculation where you can see how allowances etc have been taken off before tax so you know if youve completed the form correctly before sending.

Not HMRC...HMRC incorrect, the pension is stated as taxable as ONLY taxable in one state, "ARTICLE 18 – PENSIONS Subject to the provisions of Article 19, (a) pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State; (b) however, where pensions and other similar remuneration under a pension scheme were first credited or paid before 1 January in the calendar year next following that in which the first Protocol to this Convention entered into force, all payments under that scheme shall be taxable only in the other State.there is no provision to claim tax credit. In such circumstances the tax must be repaid in any country that should not have taxed it and the full amount of tax paid in the other country. You simply cannot claim tax credit in another country when a DTA says it is taxable only in country...

Not HMRC...doesnt apply to residential property, its not land that is being gifted but beneficial interest in residential property, unless someone can correct me.

Not HMRC...is this 23/24 ? If so, the band for repaying child benefit is £50k-£60k, everyone who earns over £60k (you do) pays back every penny of child benefit, for 24/25 the band is £60k-£80k

Not HMRC...the payments on account do not account for CGT, which is NEVER payable as part of payments on account (illustrated as if you had a CGT liability in the previous year it would not be included in the POA for the following year), IF you will have no INCOME TAX LIABILITY for 24/25 you can reduce the payments on account to nil, the CGT will become payable on its normal date, 31 January 26. IF you think there may be a liability for any other INCOME then the payments on account should consider this, i.e. not be over reduced to risk interest.

Not HMRC...on the basis that you have been non resident for at least 5 years and dont get caught under (4 of 7) years the current (can always change in any budget) position is that if you sell before returning to the UK you would excape UK CGT on the property. Sell it after you come back then its liable in the UK as taxable on worldwide income/assets (subject to any reliefs and DTA with the country you are returning from).