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  • Split Year Treatment - start date in UK

    Dear HMRC, I applied BNO Visa and will enter into UK this summer. My HK employer will terminate my employment in HK by 31 July 2024. Before that, I'll come to UK for the period between 1 Jun to 30 Jun for settlement preparation, then fly back to HK for work for the period between 1 July to 31 July. My payroll will cut off on 31 July. I will subject to HK income Tax till 31 July 2024. When I apply Split Year Treatment, the start date in UK in SA109, shall I in put 1 Aug 2024 ? Thanks
  • Foreign rental income for foreign mortgage and loan repayment - remittance basis

    Hi HMRC, Before I move to UK, I purchase a house funded by mortgage and personal loan. Now I moved to UK and rent this property out. The rental income will be used for mortgage and loan repayment and will not remit to UK. Under remittance basis, is the rental income still subject to any tax?
  • RE: SA106/SA108 on remittance basis

    Dear HMRC, Understand from above I don't need to fill the foregin Capital Gain and/or foreign Interest Income if i don't remit into UK in that year. Assume it all happened in the same account and thus classified as mixed fund, and I remit part of the gain as well as part of the interest into UK in Year 3. I don't claim remittance basis in Year 3. Q1) May I confirm the amount to remit will subject to the respective allowance (ie. CGT allowance and interest income allowance) in Year 3? Q2) is any ordering rule between capital gain and interest income? Q3) which form to fill and tell the gain and income actually in Year 1 but not Year 3? Q4) Can the capital gain +100 in Year 1 be netted off by capital loss -100 in Year 2 (assuming both years using remittance basis and no interest or other income in both years), Any amount remit in UK in Year 3 be deemed as clean capital? Thanks.
  • Director and Shareholder disclosure

    Hi HMRC, I own a non-UK company and also the director. I don't receive reimbursement from the company in the year but I do have other foreign income. Self test confirmed I need to submit tax return. Is any form and box I need to fill and declare my directorship and shareholding? Thanks