Clive Smaldon

Not HMRC...HMRC, contribtuions by NHS locums are ALWAYS treated as old style retirement annuity contracts, have been since time immemorial...gross pension payments, no tax releif given, treated as a dedcution before tax is calculated (like the personal allowance)

Not HMRC...your current position is gain £200k, You need to work out total months owned, total months lived there, and add 9 to that bit. Thats your exempt period...example owned Jan 08 to Jan 25 is 204 months, let out Jan 17 to Jan 21 is 48 months. 204-48+9 is 165 months exempt. 165/204 * £200k = £161764 exempt, leaves £38236 chargeable, less annual exemption. JUST AN EXAMPLE, you need to work out the months exactly and every month the fraction will change, as you will be entitled to an extra exempt month whilst your PPR, also, legal costs, estate agents fees etc are allowable from the gain (PRE APPORTIONMENT) bottom number of fraction will also change each month going forward...as HMRC says...legislation can and does change regularly so the above calculation may or may not be relvant if/when you sell

Not HMRC...no it doesnt https://www.gov.uk/government/publications/statement-of-practice-4-1997/statement-of-practice-4-1997

Not HMRC...that wasnt the question, it wasnt about property losses but was about unused finance costs...in asnswer, unused finance costs are carried forward indefinitely until used in full...if cumulative you keep adding, entering in box, and carrying forward difference until used some/all

Not HMRC...you should complete residence pages forever...if you dont HMRC system assumes you are UK resident each time a return is completed, and you may get a compliance check asking for worldwide income details...so each year the form will be UK property income and expenses and residence pages. N.B. What HMRC said re allowances is incorrect...whilst you also claim these on the return as part of the residence section, what it says in the the DTA re allowances is completely irrelvant...you are a British citizen and British citizens retain their right to personal allowance no matter where they live..a DTA NEVER takes away or prevents a British citizen from being entitled to a UK presonal allowance...unless HMRC can show me different?

Not HMRC...unless its part of a wider trade/self employment, in which case its just part of one turnover figure

Not HMRC...you must include your savings interest on your SA form. It will be taken in to account in your calculation and if youve already an entry in your code then the tax paid on that source would already be greater than without it so the liability under SA would be less to account for it (the tax deducted under PAYE is a line in the calculation). To repeat, you do not have a choice, if you have interest and are required to complete SA for whatever reason in your case self employment) you must enter interest regardless of the amount.

Not HMRC...nothing to do with n.i....it means total expenses you wish to claim must be less than £2500 to be claimed if not doing SA (complete P87 instead). If you wish to claim more than £2500 expenses against employment, i.e. total amounts for employment related expenses such as subscriptions, mileage etc then you must submit SA

Not HMRC...CGT position depends on a number of factors including when became non resident and the DTA between where you are now and the UK, generally, no, you cannot open or add to ISA's when non resident.

Not HMRC...HMRC has misunderstood your question...yes you include your savings interest, and all sources of income...the reason for your SA form is some self employment income, but you need to enter all sources, including savings interest, regardless of the amount...like I said, HMRC has ignored the fact that you need to submit SA regardless due to self employment which means everything needs to go on your return.