HMRC Admin 10 Response

Hi
Any contributions made up to 5th April 2017 will not be taxable upon receipt of the lump sum.
The rights up to that point are exempt.
Employee contributions from 6th April 2017 will not be taxable upon receipt of the lump sum.                                                              
When the CPF is paid out as a lump sum to a UK resident, Income Tax is charged on both the employer’s contributions and any growth in value of the scheme investments (from 6th April 2017).
No tax-free lump sum would apply as it does not qualify as a relevant non-UK scheme (RNUKS).

Hi
No as you have already used part of it for the period that the 2 properties overlapped.

Hi
It is up to each individual to determine their own residence status by following the relevant Statutory Residence Test guidance.
Please therefore work your way through the guidance at RDRM12150 ( from Case 4 onwards) to determine your UK residenct status and establish when the 'split year' began.            
Residence

Hi
Given that Employment/PAYE income is not specifically covered in the agreement,  Article 21 (Income not expressly mentioned) appears to be the relevant section.                                      
UK/MOROCCO DOUBLE TAXATION CONVENTION                                                 
Tax if you leave the UK to live abroad                              

Hi,

As a resident of the USA in receipt of UK pensions, you can claim double taxation relief, per the UK/USA Double Taxation treaty, by completing form DT-Individual, having it certified by the IRS and then forwarding it to HMRC. Links to both the form DT-Individual  and the Double Taxation treaty (Article 17 covers pensions) are provided here:                                          

DT US Individual 2002                                                  

Uk/USA Double Taxation Agreement - 2002

Thank you.

Hi
When tailoring your return, you should answer 'Yes' to the question about the disposal of chargeable assets/claiming a capital loss.
By doing so, you will be given access to the Capital Gains pages, where you should enter the appropriate figures under the sub-heading  ' Other property, assets and gains'.
You can enter your total Capital Losses for the year in Box 19 ('Losses in the year').
For more detailed guidance, please refer to the SA108 Notes and to HMRC's Cryptoassetts guide.                       
Capital Gains Tax summary notes                               
Check if you need to pay tax when you sell cryptoassets

Hi
As a UK resident, you are required to declare your worldwide income and capital gains.
You should therefore report any capital gain arising from the redemption of the Indian mutual funds in the Capital Gains pages (SA 108) of your Self Assessment tax return, and claim any Foreign Tax Credit Relief due in the Foreign pages (SA106) under the heading 'Capital gains – Foreign Tax Credit Relief and Special Withholding Tax'.                  
HS261 Foreign Tax Credit Relief: Capital Gains (2018)

Hi
There is no time limit to carrying forward losses, but there are a couple of occasions where losses will cease, such as when the partnership ceases. Have a look at help sheet HS227 (Cash basis) for occasions where losses can no longer be carried forward.
Cash basis
 

Hi
On the basis of the information provided, I agree that the CGT liability should be split 50:50 between yourself and your wife.
CG22020 refers:  
Transfer of assets: spouses or civil partners: jointly held assets