Jackie Tong

Dear HMRC, Well noted for my dividend income from stocks from France and Germany, you have referred to "the tax on foreign income". However your answer have not yet addressed on my UK based income that contains a "withholding tax", via my broker, which is not under tax on foreign income. Could you please review and comment ? Many thanks. Best regards, Jackie

Dear HMRC, For CGT/income, my divident income from my UK stock investment broker, Interactive Brokers UK, has an item "withholding tax" for GBP stocks at nearly 20% of the UK dividend income. While for my income from other non-UK companies (EU , France and Germany) the withholding tax could be declared in my annual return, I could not find the right data entry to report the GBP / UK stocks withholding tax - could you please kindly advise how this could be reported ? For the France / Germany withholding tax, when declared, has the bilateral tax agreement benefits been automatically calculated in final tax to be paid in calculations ? Or I must file forms to declare separately for each of France / Germany on tax paid / withholded / declared in those countries, in order to obtain the related bi-lateral tax agreement benefits / reliefs ? Many thanks for your attention. Best regards, Jackie Tong

Please note correction of earlier post (seeking for clarification) : - it is said in CGT documents, that "sales of UK Property" should be "reported within 60 days". While for "sales of non-UK property" there are official documents (see the link) that essential says "official" deadline be the Jan 31 of following year (i.e. by time of tax return of the related fiscal year) Please kindly comment.

Dear HMRC / Admin 25 / Admin32, Many thanks for both your clarifications and will apply relieve and CGT accordingly. Some quick follow up to avoid missing deadlines / calculations as my case, of BNO migration with sales of a overseas property since 2022, might be different from the cases of a long time UK resident with sales of a local property : - since the property sale in Feb 2024 is a non-UK property (which clearly stated that CGT be reported within 60 days), is it correct that, according to the link below, the deadline for filing would be 31 Jan 2025 ? If so I could file the CGT together with my 2024-25 tax return ? https://www.litrg.org.uk/savings-property/capital-gains-tax/capital-gains-tax-reporting#:~:text=You%20can%20report%20your%20gains,when%20you%20had%20the%20gains. - For filing on line, is the below link correct and I should use my usual HMRC personal / business taxt account to file the CGT ? Is it advised that I do it asap from now (and no later than 31 Jan 2025), or better to report together with my personal tax return of 2024-2025 ? https://www.tax.service.gov.uk/capital-gains-tax-uk-property/start/report-pay-capital-gains-tax-uk-property#howTo Many thanks for your further supports.

Dear HMRC, Probably I was not clear on my earlier question related to my situation under the latest Policy Paper dated 7 March. Would like to simplify and re-iterate my question as follows: In my case of immigration to UK by July 2022, and my property in HK was sold by Feb 2024, am I eligible under the Policy Paper dated 7 March ("Technical Note: Changes to the taxation ....") , since I fall in the criteria that I have been tax resident in the UK for less than 4 years before 6 Apr 2025 ? If then I "will not pay tax of Foreign income and gains". I could apply to be eligible to this Policy Paper dated 7 March as soon as possible. Thanks for your further clarification.

Thanks HMRC Admin for the earlier replies. I also just aware of and have reviewed the latest Policy Paper dated 7 March on "Technocal note: Changes to the taxation of non-UK domiciled individuals. Since we migrated in July 2022, and so prior to 6 April 2025, I have been tax resident in the UK for less than 4 years (and was beforehand a tax resident in HK for more than 10 years), so that I will be able to use this new regime for any tax year of UK rsidence in the remainder of those 4 years. i.e. I will not pay tax of Foreign Income and gains (FIG), and therefore the sales of my HK property, which was sold in Feb 2024. https://www.gov.uk/government/publications/changes-to-the-taxation-of-non-uk-domiciled-individuals/technical-note-changes-to-the-taxation-of-non-uk-domiciled-individuals#:~:text=From%206%20April%202025%2C%20the%20current%20remittance%20basis%20of%20taxation,years%20of%20non%2DUK%20residence. Is my eligibility to the new policy as mentioned above correct - and if so then I would not need to apply HS283 for Private Residence Relieve ? Furthermore, do I still need to file records of the sales of the HK property ? Thanks for your additional update in advance.

Thanks HMRC Admin for the earlier reply on my case in which the house in HK has always been my main home until the family moved to UK. As I sold the house in HKG in Feb, can I apply the relief by the time the HS283 relief form for 2023-24 will be available ? Or I should apply as soon possible ? Thanks for your further clarification.

Thanks for your prompt reply and clarifications. Would appreciate your further advice on: A. The HS283 page linked below only provides forms  guidance up to fiscal year 2022-23; since my house was sold in Feb 2024, which HS283 form / guidance can we use to apply for the relief ? Suppose we should have the result of the assessment out of the HS283 Relief application before we could decide if CGT or other income tax be submitted. https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet B. Your earlier reply with the official definition of the relief - well noted with thanks. Along with the application of HS283, what additional evidence would be helpful if there were situational difficulties that might be taken into consideration on top of the official definition ? Many thanks for your further guidance in advance.

Hi, in Jan 2022 our family was approved under BNO route to migrate to UK , and we promptly moved in UK by July 2022 . Since early 2022, we had put the family's residential property in Hong Kong to the market for sale. Kindly note it was the sole property location which our family had lived in for 14 years, Unfortunately due to market deterioration in both price and demand (transaction volume), the sales of property was not concluded until recently when the time was beyond 9 months after we migrated. What is the recommended path so we could further explain the unique situations, and minimize the tax impact within the allowances ? Thanks for your advice in advance.