HMRC Admin 10 Response

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
Up until 5 April 2023 the threshold was 4*£12300 = £49200.  
From 6 April the threshold changed to £50000.

Hi Alvin Lee
Yes.  
The extra tax payable over the 13 years is set against the overpaid tax in the year the arrears a paid and taxed, with the difference being repaid.

Hi Alvin Lee
With arrears of pay/pension requests.  
HMRC would work out how much extra tax would be due in each of the tax years that the arrears were included.  
These extra amounts of tax are then set against the overpaid tax in the year the arrears is paid.  
Any remaining overpaid tax can then be repaid to you.  
It is not always beneficial for the arreats to be dealt with in this was, so each case must be reviewed on its own merit.

Hi Gary Tg
If you are considered not UK resident for the whole tax year, then split year treatent does not apply.  
Instead, you would declare that you are non resident in the tax return and declare any UK taxable income / gains.

Hi
No.  
You will need to submit a new request for a certificate of residence, with the correction applied.

Hi
If you meet the criteria for case 4, then you can use this for split year treatment.  
We cannot advise whether case 4 is appropriate to your circumstances or not.  
You would count from midnight on the day that you arrived in the UK as tax resident, when applying the residence tests.

Hi
We are only able to provide general advice in this forum, so we are unable to advise you on this matter.  
This is a decision that you will need to make for yourself or seek professional advice on the matter.

Hi
With the salary sacrifice scheme, the part of your salary that is sacrificed, is not taxed, so the full amount of relief is given on the pension payment and no further relief is due.  
You would make a payment of 100% to the provider, as the whole amount has been relieved of tax.

Hi
Column C should show the amount of tax that was deducted.  
Self assessment can work out how much foreign tax credit can be claimed.