osti640

Dear HMRC, I understand that an in-year capital loss must be used first against any other capital gain made even if that means I lose out on the annual exempt amount. Do I also understand correctly that if my overall capital gain - after deducting all capital losses- is below the annual exempt amount that I do not need to report it (i.e. all separate capital losses and gains) in my self assessment return?

Dear HMRC, I have made donations to registered charities in Germany during the tax year 2022/2023 and 2023/2024. As per HS342, I understand that tax relief cannot be claimed on donations to non-UK charities after 5 April 2024. However, these donations took place before that date and were made to charities in the EU. I would kindly like to understand if I can claim tax relief and what conditions need to be satisfied to do that ?