HMRC Admin 8 Response

Hi,
As you have taxable income from abroad, you meet the criteria for completing a self assessment tax return, even if you are not liable to pay UK tax.
Thank you.

Hi,
A gain arose on your UK property when you disposed of it and you paid the capital gains tax that arose.
In a later tax year, you disposed of the foreign property for less that you acquired it for, then you will have a loss, which you would declare. You can carry the loss forward and set it against a future gain, but you cannot carry it back to set against a previous gain.
Thank you.

Hi,
Please refer to guidance at:
Tax on a private pension you inherit
Thank you.

Hi,
If any funds were paid into the 2nd ISA they will not qualify for the ISA exemption for any interest paid. HMRC will contact you in due course to advise of the action required.
Thank you.

Hi,
Any interest arising after the date the deceased passed away, is income of the estate.
Thank you.

Hi,
Yes.  Capital gains tax is calculated using the 'arising' basis.  In this case it would be the tax year in which the disposal arises.
Thank you.

Hi,
There is nothing to report, where a loss is incurred on the insurance policy.
Thank you.

Hi,
That is correct.
Thank you.

Hi,
As you have already reported the losses these will be on record so you dont need to complete the CGT page each year if only to declare previous details.
Thank you.

Hi,
HMRC cannot comment on future events as legislation may change.
Thank you.