HMRC Admin 10 Response

Hi GrahamP
You need to create a new capital gains account that is not linked to your self assessment account - Report and pay your Capital Gains Tax

Hi
The pool of allowable cost is adjusted each time an ‘operative event’ occurs.
An operative event is anything which reduces or increases the value of the pool of cost.
Purchases and sales of shares are the most common examples of operative events.
The basic steps for working out a gain (or loss) on a disposal of shares in a Section 104 holding are as follows.
If all the shares in the holding are disposed of, the allowable expenditure is all of the pool of cost. If only some of the shares are disposed of, the allowable expenditure is a fraction of the pool of actual cost.
The fraction is ‘Number of shares sold’ divided by ‘Total number of shares in the holding’.
The remaining cost in the holding, to be identified against future disposals, is reduced accordingly. 

Hi
These can be disregarded as ISA's are tax free.
You also cannot claim any losses in respect of shares held here.

Hi
As it is still foreign income then technically you do need to answer yes.

Hi
You do not need to do a property disposal return based on this.
However, should you wish to have the loss recognised in event of future gains, you will need to do that in writing within the next 4 years.

Hi
As you cannot access the interest, you dont declare it until 2023/24.

Hi
If this is a requirement, then yes as it could affect the year in which the income is received if using traditional accounting.

Hi
No as this relates to enhancements on your own property which if lived in for the whole period of ownership will not be liable to any capital gains.

Hi
This would be classed as income prior to arrival.
If you are claiming split year treatment you would not include this in your return.

hI
The work done on UK soil is classed as UK employment and as such does not count as overseas employment for this.