HMRC Admin 5 Response

Hi antwillant

There was no link in your question. For guidance on non UK resident capital gains please refer to
Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident

Thank you

Hi antwillant

It is normally applied in a later tax year but as we cannot advise on future events there is no guarantee that this will apply for the forthcoming budget.

Thank you

Hi 22

That is for compliance activity where you have been selected for review.
For general notifications, email is not available and you will need to provide the information in writing by post.

Thank you

Hi

Please refer to guidance at CRYPTO22000 - Cryptoassets for individuals: Capital Gains Tax

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Hi

As we don't know what entries you made in the foreign pages of your tax return, we are unable to advise why your attempt to claim Foreign Tax Credit Relief was unsuccessful.
Please call HMRC and ask to speak to a taxes technician, who should be able to resolve the problem. Contact details can be found here                   
Contact HMRC

Thank you

Hi Richard Webb

As a resident of the Cote d'Ivoire, you are only required to declare UK income and capital gains in a self assessment tax return, such as income from UK property.  
You do not declare your income from overseas banks, pensions, employments etc.  
The SA106 is completed by UK tax residents, to declare their world-wide income.

Thank you

 

Hi Emil and Ewa Kowalski

Private residence relief will cover the property acquired in 1980, as it is your principle private residence.  
Only once you have disposed of this property can you claim that the other property is your principle private residence from that date.  
If you late dispose of the property acquired in 1990, then you may have capital gains tax arising on gains from 1990 to the date it became your principle private residence.
Please see  HS283 Private Residence Relief (2024) Updated 6 April 2024

Thank you

Hi Denise,
Please refer to:
Report and pay your Capital Gains Tax
Thank you. 
 

Hi

Article 13 of the tax treaty (Uk/USA Double Taxation Agreement - 2002) gives the country in which the property is located the first rights to tax any gains.  
As you property is in the UK and is covered by private residence relief, as your main residence for the period of ownership, no UK tax is payable.  
The UK/USA treaty also give the USA the right to tax any residential property gains as well, using their process for calculating the gain.  
As no capital gains tax is payable in the UK, there is no foreign tax credit to set against any gain arising in the USA. 
If you rent out your UK property, then private residence relief would not cover this period and a capital gain may arise on the disposal.  
We cannot comment on that capital gains tax regulations applied in the USA.

Thank you

Hi richardmel1

Locally engaged staff' would be staff who are not 'civilian staff personnel with a permanent administrative assignment’.  
This may be for example office cleaners, service providers/contactors, building maintenance staff.

Thank you