HMRC Admin 10 Response

Hi
He cannot claim the costs of buiding the garage as this would add value to the house and would only be taken into account for any potential capital gains.
For the purchase of the digger, this would be capital allowances.

Hi
This question relates to your self employment status and not your PAYE employment.
As working for yourself answer yes.

Hi
This would be liable to capital gains.
However, you have an annual exempt amount of £6000 for tax year 23/24 so no tax would be due on this amount.

Hi mafcer
whilst it is a UK client, the income is being paid to you abroad and as such nothing needs to be declared

Hi
As a UK property and no tax being due, there is no need to file a property return.

Hi
Yes it can.

Hi
If you are UK resident in the tax year at the time of disposal and no capital gains tax is payable, there is nothing to report.  
If you are not UK resident at the time of disposal, you still need to declare the disposal, whether tax is payable or not.
 

Hi
As the payment is not included in your P60, please include it on the box on the employment page for 'Tips and other payments not included on your P60' of SA102, along with your P45 details.

Hi
The foreign tax credit can be up to 100% of the overseas tax paid.  
If the UK capital gains tax is greater than the Swiss equivalent, then you can claim 100% against the UK CGT liability.  
You will be asked if you agree with the self assessment calculated figure, please select no and you will be prompted to enter your own figure and explanation.  
The explanation is as you mentioned, the UK CGT is greater than the Swiss tax paid.

Hi
To claim split year treatment, requires the completion of a self assessment tax return (SA100).  
Split year treatment is declared on SA109.  
I regret that we cannot advise whether the conditions of test 4 are met or not.  
This is something you will need to do yourself or seek the advice of a finacial advisor.