HMRC Admin 25 Response

Hi alex pocovnicu,
HMRC does not provide clearance, outside the Non-Statutory Clearance Service, to potential claims for tax relief that might be included on subsequent Self Assessment tax returns.
We can, of course, assist by providing any relevant guidance material and on that score.
It would be a good starting point to refer to BIM37000:
BIM37000 - Wholly and exclusively: contents
And the definition of the wholly and exclusively rule, as it is provided in the first paragraph there.
There are a couple of BIM references that touch on the rules on tax relief and accommodation and these are here:
BIM37665:
BIM37665 - Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: accommodation and subsistence
And:
BIM37928:
BIM37928 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: living accommodation
Thank you. 

Hi moutax,
No.
This is capital arising from employment income from tax years you were not resident in the UK.
This means that it is not taxable in the UK, if you bring it here.
Any interest the capital generates is taxable and should be declared.
Thank you. 

Hi Richard Smith,
You would need to complete SA106 at page F6, boxes 43 to 45, to declare a foreign chargeable event gain or the online equivalent boxes.
Thank you. 
 

Hi zontes
You only need to complete the section on page F6 entitle "Capital gains – Foreign Tax Credit Relief and Special Withholding Tax", which is boxes 33 to 40, if you paid tax on the property disposal in Spain.
This is so that you can claim a foreign tax credit in box 2.
SA106 is not required if you did not pay any Capital Gains Tax in Spain.
You do need to complete SA108, Page CG1, boxes 3 to 8, so that the gain can be included in the tax calculation.
Thank you. 

Hi Matt Reece,
The date used in the disposal of property for capital gains purposes, is the completion date.
The declaration of trust would need to be in HMRC possession before that date.
Thank you. 

Hi Layla,
No, as this is a return of capital, there is no tax liability.
Thank you. 

Hi Jon24234,
Please have a look at the guidance on repaying a student loan here:
Repaying your student loan
Please also have a look here for advice.
Contact SLC - repayment enquiries 
Thank you. 

Hi Matthew Ashbolt,
As long as the correct tax code is in place then yes the correct tax would be paid so no balancing payment due. 
Thank you. 

Hi zontes,
By selecting boxes 5 and 7, you are confirming that you have a foreign capital gains libility and paid foreign tax and that you will be completing the supplementary pages relating to them.
You can download and print off the supplementary pages SA106 (foreign) and SA108 (Capital gains) here:
Self Assessment tax return forms
Please note that paper tax return need to be submitted no later than 31 October to avoid late filing penalties and interest.
You can also phone the Self Assessment orderline at 0300 200 3610, to have the SA100, SA106 & SA108 posted to you.
If you need to register for Self Assessment, you can do this here:
Check how to register for Self Assessment
Thank you. 

Hi AB2121,
We believe your interpretation is correct.
If  you become non-resident after the termination date then the gain would not be revived.
We believe there is some slight misunderstanding though.
CM23110, provides details on when deferred gain is brought back into charge, one of the reasons stated (point 3): the investor becoming non-resident within the period beginning with the issue of the shares and ending immediately before the termination date, see VCM23070, relating to those shares, but see exceptions at VCM23120.
Of course we then need to pay attention to the exception under VCM23120.
This page provides the 3 conditions that must be met for the gain not to be revived if you  become a non-resident. 
Please have a look at the following guidance pages:
VCM23110 - EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge?
VCM23120 - EIS: deferral relief: shares issued on or after 6 April 1998: when is the deferred gain brought back into charge: shareholder becomes non-resident
Thank you.