Yoga1

Dear HMRC, Can you please help advise on how I declare foreign bank interest on my U.K. tax return (arising basis, UK resident/ordinary resident/domicile) in the following two scenarios: 1. I receive $1000 of bank interest but the foreign country did NOT withhold any tax on it as they were not aware that I became a non-resident of that country? If I told them I was non-resident, they would withhold 25% tax on the interest. Because no tax was withheld, do I declare $1000 on my U.K. tax return? Where do I fill this in on the self-assessment return form? 2. I receive $1000 of bank interest and the foreign country DID withhold 25% tax on it? Do I have to declare this on my U.K. tax return? If so, do I declare $1000 or $750 (net of tax I already paid)? Am I taxed again on the $750 in the U.K? If I can claim a foreign credit, how do I do that when filling in the self-assessment form? One separate question as well if you don't mind: 3. Separately, if I have unrealized gains in my tax-free investment account overseas (which is not tax exempt in the DTA), I don’t have to declare anything for in the U.K. tax return as it is unrealized gain/loss? If I did sell and realize a gain, how do I declare this on my U.K. self-assessment return? Thank you!