HMRC Admin 19 Response

Hi,
UK REITs and non UK REITs are vehicles that allow an investor to obtain broadly similar returns from their investment, as they would have, had they invested directly in property.  In the hands of the shareholder, the profits paid out are known as property income distributions or dividends (PIDs) and are taxable in the same way as profits of a UK property rental business.  
Where Non UK REITs are distributed, the profits and foreign tax deducted are declared in the foreign sections under 'income from land and property abroad', where a foreign tax credit can be claimed. They are not taxed as dividends, but as property income.
Foreign Tax Credit Relief is restriced in a similar way to dividends. It is declared in boxes 17 to 21 of page TR3 of SA100 Page 2 of 3 of tailor your return,  "Did you receive any other UK income, for example, employment lump sums, share schemes, life insurance gains?" 
You can see guidance here:
How to fill in your tax return
Thank you.

Hi,
When calculating Private Residence Relief, there is a period of 9 months that can be added to the number of months the property was your main residence. You can see guidance here:
https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet/hs283-private-residence-relief-2024
Thank you.

Hi,
The latest guidance on the remittance basis can be found here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)  
Guidance on the changes to the remittance basis from 6 April 2025 is still under review. You can see information here:
Reforming the taxation of non-UK domiciled individuals
Thank you.

Hi
Gains from life insurance policies are treated as interest and taxed under Income Tax in the tax year that the gain is realised. There is no capital gains tax. The income is recorded on SA106  on page F6, box 43 or the equivalent box on the online tax return.  
Self Assessment: Foreign (SA106)
Thank you.

Hi,
You can see guidance here:
HS281 Capital Gains Tax civil partners and spouses (2024)
You would be able to claim Private Residence Relief for the period that the property was your main residence and this may cover any gain. You can see further guidance here:  
https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet/hs283-private-residence-relief-2024 
There is also a capital gains tax calcutator to help you work out if there is a gain below:
Tax when you sell property
Thank you.

Hi,
Unfortunately, it is not possible to check individual tax records through this forum, if you have a question which relates to your personal tax situation or tax code please contact our Income Tax team:  
Income Tax: general enquiries
On this page you will also see a link to personal tax account which may be the quickest way to review information relating to pay and tax history, tax codes and how to change them.
Thank you.

Hi,
You are only required to declare gains to HMRC.  
If you make a loss, then there is no requirement to declare it. If you want to carry the losses forward to set against a future gain, then you need to declare the loss either in writing or in a Self Assessment tax return. In either case, supporting evidence is required.
Thank you.

Hi,
Yes, you are correct.
Thank you.

Hi,
The term disposal is meant to convey whatever way the owner ceases to own the asset, such as sell, give away, gift, swap and so on.
Thank you.

Hi,
The beneficial owner of the property would be the person with a potential capital gains liability. The following guidance explains how Private Residence Relief, if appropriate, is applied to reduce a capital gain:
HS283 Private Residence Relief (2024)
There is a capital gains calculator here:
Tax when you sell property
Thank you.