HMRC Admin 10

Hi
The foreign tax credit can be up to 100% of the overseas tax paid.  
If the UK capital gains tax is greater than the Swiss equivalent, then you can claim 100% against the UK CGT liability.  
You will be asked if you agree with the self assessment calculated figure, please select no and you will be prompted to enter your own figure and explanation.  
The explanation is as you mentioned, the UK CGT is greater than the Swiss tax paid.

Hi
To claim split year treatment, requires the completion of a self assessment tax return (SA100).  
Split year treatment is declared on SA109.  
I regret that we cannot advise whether the conditions of test 4 are met or not.  
This is something you will need to do yourself or seek the advice of a finacial advisor.

Hi
The guidance customer is referring to is for permanent import.
Temporary admission can be claimed for goods for exhibitions or sale by using declaration by crossing the border ‘by any other act’ or Authorisation by oral declaration as explained in the guidance.
Apply to import goods temporarily to the UK
Goods for exhibitions or sale
 

Hi
Thank you for your question.
To qualify for the rent a room scheme you must have lived in the property as your main residence at some point during the particular tax year and the room/rooms must have been rented out whilst you were living there.
Please refer to the following guidance for further information : 
Rent a Room Scheme (Self Assessment helpsheet HS223).
Your friend would be entitled to use the rent a room scheme as long as all the conditions were met.

Hi
Thank you for your question.
Unfortunately I am unable to see the earlier question that you are referring to.
I can advise you that if you complete an online tax return then you would include the income from property losses to carry forward in the relevant box on the online form.
If you are completing a paper SA105 (UK Property pages)  then you would put the figure of losses to carry forward in Box 17.
This figure would be shown on either the online or paper tax return that you submit.
The losses carried forward would be utilised when you first make a profit in later years.