HMRC Admin 10 Response

Hi
You can use any of the spot rates referred to in the guidance you mention as long as it is in the same tax year as the year you are doing the conversion.
So for something that happened in 22/23 would occur after 6/4/22 so you cannot use rates from March 22 or earlier.

Hi
It can be less than the 91 days but they must run consecutively and you must meet the 30 days rule within that.

Hi
You need to be living in one of the properties for at least 30 days for the UK part and for the overseas it needs to be less than 30 days in total.

Hi
As the payment is from your employer, the income should be shown in the employment section if it is included in your P60.
You would then claim credit for the Tax in the foreign section under 'Employment, self-employment and other income which you paid foreign tax on'.
If it's 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'. ERSM20193 advises that when RSUs payout at the market value on what is called "dividend equivalents" in either cash or shares, such payments will generally be taxed as earnings in the year they are received. 

Hi
If this was the only reason that you were previously in self assessment, then there is no requirement for this to continue as the German state pension is only taxable in Germany.

Hi Andrea Barbieri
If we dont have details that you have foreign income then the letter of confirmation is appropriate.
You will now need to register for self assessment to show that you have foreign income and reapply.

Hi
We aim to process this by 4/10/23.

Hi
Yes as it is foreign income that you need to declare.

Hi
Yes if it was your main residence for the whole period of ownership you dont need to declare anything.