HMRC Admin 20 Response

Hi AMMS,
You cannot apply until you actually move to ensure your plans go ahead.
Thank you

Hi,
1. The tax and capital gains liabilities of ETF's are based on their asset class.  
Bonds are taxed as interest, Equities as dividends and commodities soley as capital gains tax.  All 3 are subject to capital gains tax.      
2 If you meet the conditions mentioned at s6 then yes.
Thank you.

Hi,
Please refer to RDRM10520 - Residence: Particular Occupations: Crown Employees
Thank you.

Hi,
That has been decided by legislation and not for HMRC to comment on.
Thank you.

Hi,
It does not matter who paid for accomodation - if in the UK the days need to be counted.
Thank you.

Hi,
Yes to point 1.
The sale needs to be reported within the taxation period as it is a foreign sale and does not fall under the 60 day reporting period.
Thank you.

Hi,
Yes you can.
Thank you.

Hi,
You would still be classed as UK resident so the income would remain taxable here.
Thank you.

Hi,
Please see guidance at CG15150P - Capital Gains manual: introduction and computation: computation: expenditure
Thank you.

Hi,
Please refer to CG15150P - Capital Gains manual: introduction and computation: computation: expenditure on what is considered allowable capital expenditure.
You cannot claim the cost of travel to the property or heating it as these are not capital costs and would have been reflected in any rental income.
Thank you.