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  • RE: CGT “losses available to be carried forward”

    To clarify, do I still need to fill in the CGT section in order to carry forward the loss from previous years although I don't have any CGT loss or gain to report this year?
  • CGT “losses available to be carried forward”

    Hi, I have a sum of losses carried forward from previous tax years. But for this tax year, I do not have any CGT loss or gain to report. My question is whether I would still need to fill in the CGT section in Self Assessment for the specific purpose of stating that same sum of losses in Line 47 of the CGT section.
  • Unit trusts denominated in different currencies

    I hold the following unit trusts: JPM US Technology A (dist) - USD and JPM US Technology A (dist) - GBP. In HMRC’s “approved offshore reporting funds list”, they are assigned different HMRC share class reference numbers: J0039-0079 for the former and J0039-0080 the latter. My question is whether I should treat them as pooled together in one Section 104 holding or as separate unit trusts for capital gains tax purpose?
  • RE: Split year treatment

    Hi, I am entitled to the split-year treatment for the tax year 2021-22. My self assessment tax return was submitted online, listing only incomes after I had become a tax resident, and I have already paid my taxes. I However, I stumbled upon this thread just now and was surprised to learn there’s a form SA109, in which, specifically, there’re questions about tax residency other than that of U.K.(Qs 18 &19). I believe those questions were not in the online form I filled in. My question is whether I need to fill out that form now even if I’m not claiming remittance basis or double taxation relief.