Clive Smaldon

...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).

Not HMRC...my take...when your mum was put on the property deeds for tax law purposes you gave her a share, you may not see it that way, but, if, as an example either of you had passed away after she was added to the mortgage then that property would be split between you for estate/IHT/tax purposes, so it is, in the eyes of the law, a gift. If she had just been added to the mortgage thats entirely different, in putting her on the deeds of the property she became a beneficial owner, entitled to a share of the capital in the porperty. No CGT was due on that gift as it was your PPR until that point, so PPR relief was due to you on whatever you had made between the purchase and your mum being added to the deeds. However, if she is now being removed as an owner she is, for tax law purposes, giving her share back to you, and is chargeable to CGT on the difference in the value between the two gifts, as it was never her PPR, so any gain on her share must be calculated and the tax paid to HMRC.

When a CGT on property return is submitted you get notification back in 2 seconds via automated email, confirming the tax due and the payment due by date. Part of the return completing process is that it tells you exactly how much is payable, which you have to accept or amend (with reasons) to complete and submit the return. If you didnt get a figure/email the return has not been completed/submitted correctly, this should be visibile within the account.

Not HMRC...think HMRC has misunderstood the question. If you sell in your own name then CGT is due as normal, the net after paying the CGT would be available to gift (but CGT doesnt count to offset for relief for income tax). If you were to gift the property (which is not what you were asking) then the situation is different.