HMRC Admin 19 Response

Hi,

You can see guidance here:

Statutory Residence Test (SRT)

Thank you.

Hi,

You can pay into an ISA in the tax year that you leave the UK or arrive in the UK and have the benefit of the £20000 annual subscription limit, but not in tax years that you are not tax resident in the UK.  

You cannot make payments into any ISAs or create new ISA when you are not resident in the UK.

Thank you.

Hi,

We can only provide general information and guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assesment team or seek professional advice.

Self Assessment: general enquiries

Thank you.
 

Hi,

You can see guidance here:

Statement of Practice 4 (1997)

SAIM8020 - Annual payments: meaning of annual payment

Thank you.

Hi,

You have 4 years from the end of a tax year, to claim losses on income or capital gains and this must be done in writing, when not claimed in a tax return. Where the 4 years have elapsed and losses have not been claimed, it is then too late to claim for them.  

When completing your tax return to declare the gain, please include separately, a claim for losses for those earlier years, along with supporting evidence, such as calculations. This will need to be reviewed separately from your tax return, to ensure that they are allowable. You can see guidance on losses here: 

HS227 Losses (2024)

Thank you.

Hi.

Please refer to the following guidance and the example 3 below it:

Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Thank you.