Clive Smaldon

Not HMRC...you dont claim 20%, you claim the full amount of the mortgage interest paid (if all borrowing related to the purchase) and the calculation then gives you relief at 20%. If this figure doesnt appear its because you dont have assessable property profit in the year, it doesnt matter if you have other assessable income, you must have assessable property profit to offset the tax credit...in which case you should carry it forward.

Not HMRC...??? Surely response is incorrect...example, flat inherited for £100k, so 50% would be base cost £50k, then 50% sold for £100k, means the seller has made £50k gain, I think thats the questions being asked...if am wrong, apologies, in which case why is the answer no?

Not sure what they meant...when this happens (regularly, all countries, all income types etc) the position is clear, the country that shouldnt have taxed it needs to repay it and the country that can tax it taxes it...have clients/cases ongoing at all times in such situations who assume that because something has been taxed in one country thats right and credit can be claimed...wrong...you have to go with what the DTA says regardless of whats happened (and its what HMRC do when they raise compliance checks)...it seems harsh/silly sometimes, but thats the way it is...

Not HMRC...as you return permanently in Feb 25 you are treated as tax resident from arrival (on the basis that you meet requirements and will be resident for 25/26 and dont leave again before 5/4/26). As a result you would be ok re ISA for 24/25 (treated as tax resident from arrival) and also entitled to CGT allowance regardlesss (on basis that UK citizen?...if so you dont lose allowances in the UK even when outside of UK)

Not HMRC, its defaulted to 50/50, same as all joint assets. If you have a declaration of trust and form 17 registered with HMRC to vary ownership/income that would be ok, but if not then you must declare it 50/50

Not HMRC...in the HMRC calculation personal allowance is never increased by pension contributions, any additional higher rate relief is given by extending the basic rate band...this would ordinarily be £37700 plus the amount paid to pension, so if more than £37700 then the difference should be the pension contribution...if it hasnt been extended then you need to speak to HMRC.

Not HMRC...if you are self employed in the UK then this forms part of your turnover. If this is a contract of employment its an overseas contract and is foregn employment income, in which case employment pages and foreign pages to claim any tax deducted as FTC (if allowable under the DTA)

Not HMRC...the Swiss DTA is clear re pensions...ONLY taxable in one country (article 18) therefore, you cannot claim foreign tax credit in either country for tax paid on it in the other...the reason being, you only need to provide the information to one country, dependent on your tax residence. If you are statutorily tax resident in the UK only, then thats the UK and you dont provide the information in Switzerland, if you are statutorily tax resident in both countries you need to determine treaty residence (article 4) to work out which country has the right to tax the pension

Not HMRC...you use the words "paid work". This is therefore either employment or self employment. If not put through PAYE its self employment.

Not HMRC, Article 12 of the DTA is clear, it is liable in one country only, which means you cannot claim tax credit in the other (and you wouldnt advise the other of the amounts)...see the double taxation treaty. If your friend is tax resident in France then it doesnt go on the UK form, if your friend is tax resident in the UK, France should not be taxing it and you need to apply for exemption there, if your friend is tax resident in both then you need to determine treaty residence as to who should tax it...but whichever it is no claim can be made in the other country for FTC.