HMRC Admin 20 Response
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RE: Expenses (e.g. council tax, insurance) during time a rental property was empty awaiting sale?
Hi Tristram,
If there is no trade i.e income from property then expenses suffered after trading cannot be claimed as it is not wholly and exclusively related to trade.
Regarding the sale of the property- you may wish to consoider the allowable costs for acquisition and disposal held under CG15250 of our guidance.
Thank you. -
RE: Foreign interest and dividends
Hi C K Chow,
If your intererst is not from a UK bank account then you would complete the SA106 and enter the savings income on page F2.
Thank you. -
RE: Money transfer
Hi Grubbersingh,
As a UK resident, any foreign interest should have already been declared to us.
The capital in the account does not need to be reported, even if brought to the UK unless the remittance basis has previously been claimed on this income.
Tax on foreign income
Thank you. -
RE: Certificate of Residence for tax purposes
Hi Marco Jer,
Residence certificates cannot be issued for future dates so we would only be able to confirm up to the current date, at which point you will know whether you are still in the UK or not.
Please see link here to apply for a certificate of residence:
How to apply for a certificate of residence to claim tax relief abroad
Thank you.