HMRC Admin 19 Response

Hi,
You can see guidance here:
HS265 Offshore funds Published 6 April 2023
Thank you.

Hi,
You can still carry them forward. It is only same year losses that need to be used against same year gains.
Thank you.

Hi,
We cannoot comment on future events as legislation may change. You can see current guidance here:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.

Hi,
Yes, you can.
Thank you.

Hi,
As you already file a tax return, you will just include this when completing the 2024 to 2025 tax return.
Thank you.

Hi,
You cannot hold UK ETFs if you are not a UK citizen.
Thank you.

Hi,
Your residence is for you to determine based on information available. You can see guidance here: 
RDR3 Statutory Residence Test
If you are not resident, please refer to the guidance below:
Tax on your UK income if you live abroad
Thank you.

Hi,
You can see guidance here:
EIM75550 - The taxation of pension income: lump sums from foreign pension schemes
Thank you

Hi,
You can see guidance here:
Tax and Employee Share Schemes
Thank you.

Hi,
You will declare it as zero as its not taxable here.
Thank you.