HMRC Admin 21 Response

Hi dbartolozzi,
Please have a look at the notes for Sa109 (Residence, remittance basis etc notes Tax year 6 April 2023 to 5 April 2024 (2023–24)) boxes 15 and 16.
If you are entitled to claim personal allowances in your tax return, you would tick either box 15 or 16 and enter in box 17, the codes for the country or countries of which you are a national and/or resident.
Thank you.

Hi GW,
No, you cannot do that. If the extension was on the second property, it can be set against any gain on its disposal. The extension on your principle private residence relates solely to that property and can be set against any gain on that property, along with private residence relief.
Thank you.

Hi JH007,
If you are not resident in the UK, when you dispose of assets that are not residential property and land, you will not pay Capital Gains on the disposal, provided you do not return to the UK within 5 years.
You will need to declare the disposal in your country of residence and pay Capital Gains tax there.
Thank you.

Hi Peter,
You will be liable to Capital Gains tax if you gift the flat to your children, using the market value of the property. You can claim private residence relief for the period that the property was your main residence, to reduce the gain.  
Guidance can be found at: Shares and Capital Gains Tax (Self Assessment helpsheet HS284).  
There is a calculator at: Tax when you sell property, which follows on to the Capital Gains service, where you can report and pay the Capital Gains tax due within 60 days of the completion date.
Thank you.

Hi Wjd,
Our response is no.
Thank you.

Hi Claire,
Yes as it forms part of your personal savings allowance.
Thank you.

Hi mimifefe,
Yes you still qualify for the relief - Tax on your private pension contributions.
Thank you.

Hi Autumn Fall,
Yes. you also need to declare the rental income as you were classed as a non resident landlord whilst living in the US, even if a loss was made.
Thank you.

HI Steve,
Capital gains tax is not charged on the sale of shares for UK tax non-residents, as long as they remain non-resident for a period of at least five years.
Thank you.