HMRC Admin 10 Response

Hi
We cannot comment on future events as legisltation and/or circumstances may change.
Based on current legislation, a gain would occur on the A3 section of the property as this was not part of your main residence for the whole period of ownership.

Hi
No you cannot claim this as it is 2 different years.
The loss for 23/24 year will then be carried forward until you make any further capital gain or be used in 23/24 if you sell another asset that results in a gain .

Hi
If the sale occurs whilst you are in the UK then yes you still need to declare the income and be liable for capital gains even if this is before 12/11/23.

Hi
Yes you would need to pay 20% in the UK on this income so you would have an additional 10 % to pay here as you can claim relief for the 10% already paid in Australia.

Hi IKoenn
The German state pension does not need to be declared.
If you have any other type of German pension, this does need to be declared on the SA106.
You can put on the additonal information that you have the german state pension but under Article 18 of the DTA, it is not taxable in the UK.

Hi
If you dont meet the conditions of Article 19, then the small annual amounts you then take are taxable in the UK as this is seen as a recurring pension and not a one off lump sum.

Hi
If claiming the remittance basis you dont declare the income you dont remit to the UK.

Hi
If the house was built by a company, you can contact them for details.
If built by yourself, you cannot claim for any labour costs and it is just materials that you can claim for and you can use an estimatev as referred to you in your question.

Hi
On a foreign investment the income is the difference between the purchase and redemption price after each has been converted to sterling on the day the transactions took place, so includes any foreign exchange gains.  
Losses cannot be deducted. 
Have a look at :
Deeply discounted securities for more information. 
If you invest in deeply discounted securities, put the difference between what you paid for the bond and what you redeem or sell it for in box 3 of SA101 (page Ai1). 
 

Hi
As you are not sure an error has been made, you will need to submit the details that the employer has given you until such times it has been confirmed that it is wrong and revised details can then be submitted in order to amend the return.
For points 4 and 5 - 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.  
Employment-related securities and options: what are securities: RSUs and dividend equivalents