HMRC Admin 10 Response

Hi
HMRC cannot reply to specifics like you have asked and you will need to contact us direct on 0300 200 3310 to give definitive answers.

Hi
HMRC cannot comment on future events.
You should refer to guidance at Paying tax on the remittance basis (Self Assessment helpsheet HS264) and Shares and Capital Gains Tax (Self Assessment helpsheet HS284) meantime

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Please report using UK method.

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Yes you can claim it back and you need to include the residence section of the tax return along with HS302 and a copy of the Portuguese tax resdience certificate. You cannot file online with HMRC software and will need to purchase 3rd party - Self Assessment commercial software suppliers

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You need to declare the whole reimbursement as income and then claim the £10 as an expense.

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The 4 years applies to the notification of the loss. It can carry forward indefinatley. once notifiied, you do not need to complete the capital gains section just to notify the loss to carry forward. You only need that page if you have had any sales in the year that meet the criteria for a return. For these losses, you are not making any claims or elections.

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The flow chart in the guidance you mention refers to 2 different scenarios . One is a long term stay in the uk - this applies to you as you have resident for 15 of the last 20 years.The 2nd one is for those who only intend to stay for a short period hence that takes them to the non domiciled route.

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No.  You can, if you choose, carry them forward and set against gains in a future tax year.  The tax rate for residential property are 10% (lower rate) and 28% (upper rate), wherase, shares are taxed at 10% and 20%.

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We cannot comment on scenarios, only provide general information / guidance in this forum.  For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, or seek professional advice.

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There are no straight forward answers to your questions.  All are dependent on the results of the statutory residence tests.
1 - Your husband will need to review the guidance for and take the statutory residence test, to determine his residence position.  Only then will he know what course of action is required.
2 - Your pay arises in the tax year 2023 to 2024 and is taxable in that tax year
3 - You will need to review the guidance for and take the statutory residence test, to determine your residence position.  Only then will he know what course of action is required.
4 - Both you and your husband will need to review the guidance for and take the statutory residence test, to determine his residence position.  Only then can you consider whether split year treatment applies.  If it does, then a self assessment tax return is required to claim split year treatment.
5 - Yes, their bank interest will be taxable in the UK and would be reported on a self assessment tax return.  They will also need to consider the statutory residence test, to determine whether they will need to declare that element of their interest arising in the part of the tax year they were not in the UK.
The guidance and statutory residence tests can be found at RDR3 Statutory Residence Test, as well as guidance on split year treatment.