HMRC Admin 10 Response

Hi
Please refer to the following link Get your document legalised

Hi
The Carried Forward Loss should be shown in the Capital Gains Pages, when Tailoring your Tax Return, ensure that the Capital Gains Section is selected, follow the guidances notes and declare the Carried Forward Loss.    

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Thank you for your question, please see examples which can be located at Jointly-owned property
Jointly-owned property- which advises- In a straightforward case where you own a property jointly with another person (for example, friends, business partners, parent and child or brother and sister) and the property is let out, your share of the rental profits or losses will usually be based on the share of the property you own.   
Also, please see example- ‘Calculating a profit or loss for more than one property’
If you’re renting out more than one property, the income and expenditure from all properties are combined to determine an overall profit or loss for the year.
 

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The guidance on HS343 advises ""If the result is a loss, you should ‘subtract’ this amount from the total gross interest you enter in box 3 on page Ai 1 of SA101 (Additional information). (Round your loss ‘up’ to the nearest whole pound).  You should not change the figures for net interest and tax deducted that you enter in boxes 1 and 2 on page Ai 1 of the additional information pages"".  Box 3 cannot be lower than £0.00.  
When tailoring your online return.  On page 2 of 3, please tick 'yes' to the question ""Did you receive any other UK income, for example, employment lump sums, share schemes, life insurance gains?"".  In section 4 - fill in your return, click on ""Enter other UK income details"" and tick 'yes' to ""Interest from gilt edge and other UK securities, deeply discounted securities and accrued income profits"".

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You would need to let the authorities in the other country know that you are classing yourself as resident elswehere.
Your copy of the code is what you can give to the Norwegian tax authorities.
If a formal double taxation claim has been received and NT code issued, you will have a copy that you can then give to the appropriate foreign tax authority if needed. The HS304 is not a formal application for a change in code.

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Mortgage interest is not classed as personal interest as this is interest that you are charged and not interest you receive. It is not part of the personal savings allowance and as such is not part of the starting rate you refer to. You can only use the mortgage interest as a relief in respect of tax due on rental income if any tax is due on this particular source.

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You will convert to sterling and include it as part of your self employed turnover.

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Yes a separate claim is required for each country as you need to specify the income and amount received for each.

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If there is no trade, you are only completing the capital gains part of the return. Your cost price is £1000 as per your previous question with a disposal price of 0.

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Please contact the Inheritance tax helpline for advice on 0300 123 1072.