Jack

I left the UK over a year ago, I earn £50k in the UK and have approx £250k foreign earnings not taxable in the UK as I do most of my working days outside the UK. I think that I am a relevant UK individual as I only left the UK a year ago, so therefore I can make pension contributions. What is my pension annual allowance for 2024-25. I think it is £60k, as the calculation of the taper only uses my UK income. Can I still carry forward by unused annual allowances, from when I was UK resident.

We are a non UK resident company selling a UK residential property and wish to use the straight line election. Do I calculate the gain as normal, including indexation allowance from the date of purchase many years ago to Dec 2017, then time apportion that total gain? I have previously asked in the Business Tax Forum, but their answer was only for disposals from "6 April 2015 to 5 April 2019".

We are a non resi company selling a UK residential property and wish to use the straight line election. Do I calculate the gain as normal, including indexation allowance from the date of purchase many years ago to Dec 2017, then time apportion that total gain?