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  • Capital Gain Tax under the New Residence-base Regime

    I moved to the UK in early March 2023 and become a tax residence in 2023/24 financial year (FY) and will choose the remittance basis for taxation purpose. I have the following questions: (i) I co-own a outside UK residential property with my husband (each 50%) who is living outside the UK. If we sell that property in FY 24/25, am I eligible to the new residence-based regime announced recently? If so, do I need not to pay capital gain tax, if gained, if I remit the gain any time between the remaining 3 years (i.e. 24/25, 25/26, 26/27) of the 4 year tax-free period starting 2023/24 (when I have become a tax residence) under the new regime? (ii) I solely own two properties outside the UK and sold them in FY 2023/24 when I become a tax residence. However, I had remitted accidentally some of the gains into the UK in FY 2023/24. Can I still choose the remittance basis for FY 2023/24? And do I still entitled to the new residence-based regime for these remittances?
  • Council Tax

    Hi there. I have rented a house in Birmingham since Jan 2023 and have registered in the Council with council tax paid properly. Now I have rented another flat in a nearby locality for the sake of convenient transportation for my work. In that case, can I register another account with the council? Is it allowable for a person to have two Council accounts and pay council taxes respectively for these two residences each month? Many thanks.