Clive Smaldon

Not HMRC...you are treated as tax resident from the date of arrival and are fully tax resident for the following year, having arrived "permanently" in July 24, unless anything changes and you leave again in the following year. You are likely "split year" for 2024/25 (hence not technically fully tax resident, but treated as such from arrival) so liable in the UK on worldwide income/assets from arrival.

Not HMRC...you do not need to submit a P.85 as you are under SA. When you complete the 2024/25 return you will need to complete residence pages to claim split year (if approrpriate). See "how to tell HMRC" https://www.gov.uk/tax-right-retire-abroad-return-to-uk. n.b. You should then also complete a SA return for 2025/26 to claim full non residence for UK tax purposes.

Not HMRC...the interest allowance cannot be carried forward from year to year when unused, when the interest becomes receivable/available/received it is taxed in that year, with any allowance appropriate to that year once only, so, any allowance is once not x 8. Disposals of shares are liable to CGT in all circumstances (unless in an ISA), and are then subject to any appropriate claim/election so not sure why you think tax free? If the shares are liable to income tax (often the case on becoming available to the employee) they will be payrolled, if not there is no base cost on sale.

Not HMRC...the period after you arrive "permanently" is not relevant re sufficient ties, in arriving "permanently" and claiming split year from that date you are saying "until this date I was not tax resident, but now, hey, im here, im now treated as UK tax resident from this date (even though you dont "technically" become fully UK tax resident until the following year) and am liable to UK tax on my worldwide income and gains from this date"...ties are only considered when none of the autormatic residence or non residence tests are met, in claiming split year you are effectively saying I am tax resident from the date of arrival Therefore, the visits allowed prior to maintain non residence prior to this date are determined by the number of ties at that time...hence the year is "split"

Not HMRC...if you did this once you are not trading and its liable to CGT...its not a repetative transaction, and is liable to CGT not IT. If you do this more than once and then regularly there is a case for trading rather than capital gains... https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim20205 either way there will be tax due, just depends under which tax rules.

Not HMRC...as now married you can gift back and forwards in any %'s you wish, spousal (and civil partners) transfers are exempt for CGT purposes...so if it is beneficial to do so you can alter the % of ownership BEFORE sale again (depends on other income as to CGT rates etc)...though anything/everything (rules, rates, exemptions etc) could change in forthcoming budget

Not HMRC...its the date the transfer form was signed and dated.

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